U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter G— Corporations Used to Avoid Income Tax on Shareholders › Part PART II— PERSONAL HOLDING COMPANIES

26 U.S.C. § 546

Income not placed on annual basis

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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.

Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Crouch v. United States
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Crouch v. United States (1981) ksd “First, the corporation in House was exempt from the status of a personal holding company because it met the requirements of a specific statutory exemption, 26 U.S.C. § 546 (c)(6)(A). Meeting this exemption was the basis for excluding the corporation’s interest income from the…”
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