Section text and notes
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 (, .)
Public Law 119-102 (07/12/2026) , except 119-101
26 U.S.C. § 546
Income not placed on annual basis