
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC546]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
   Subchapter G--Corporations Used to Avoid Income Tax on Shareholders
 
                   PART II--PERSONAL HOLDING COMPANIES
 
Sec. 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.
