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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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 May 11, 2025, 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. 11 May. 2025. 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 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=L436NBMCRQJGZ9H.
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