# 26 U.S.C. § 546: Income not placed on annual basis

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s546>. Cite pinpoints as 26 U.S.C. § 546(a)(1).

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.

## Connections

Cites: § 541 Imposition of personal holding company tax

Cited by: § 443 Returns for a period of less than 12 months

Derived from: 1939 § 505(e)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 191