Skip to content

26 U.S.C. § 546

Title 26 Chapter 1 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
Sections in this chapter

§ 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.

Change History

No history yet for this section.