U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 546. Income Not Placed on Annual Basis

     Section 443(b) (relating to computation of tax on change of annual accounting period) shall not apply in the computation of the personal holding company tax imposed by section 541.

(Aug. 16, 1954, ch. 736, 68A Stat. 191.)

Section Referred to in Other Sections

     This section is referred to in section 443 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 546. Income Not Placed on Annual Basis," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed September 23, 2023, http://www.originalsources.com/Document.aspx?DocID=L436NBMCRQJGZ9H.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 546. Income Not Placed on Annual Basis." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 23 Sep. 2023. http://www.originalsources.com/Document.aspx?DocID=L436NBMCRQJGZ9H.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 546. Income Not Placed on Annual Basis' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 23 September 2023, from http://www.originalsources.com/Document.aspx?DocID=L436NBMCRQJGZ9H.