Section 546 · Income not placed on annual basis

Amended 1 time on record

Applied in 2 court decisions — leading case Crouch v. United States (1981)

Most recently applied in Crouch v. United States (January 1981)

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.

Editorial notes U.S. Code · Office of the Law Revision Counsel

Cross References

Accumulated earnings tax computation as not subject to section 443(b), see section 536 of this title.

Regulated investment company taxable income computation as not subject to section 443(b), see section 852 of this title.

Undistributed foreign personal holding company computation as not subject to section 443(b), see section 557 of this title.