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.)
Sections: Previous 536 537 541 542 543 544 545 546 547 561 562 563 564 565 581 Next
Last modified: October 26, 2015