26 U.S.C. § 546 – Income not placed on annual basis | Midpage
§ 546
26 U.S.C. § 546
Income not placed on annual basis
(Aug. 16, 1954, ch. 736, 68A Stat. 191.)
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.