---
type: "LegalText"
title: "26 U.S.C. § 546"
description: "Income not placed on annual basis"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "1"
chapter_name: "NORMAL TAXES AND SURTAXES"
section: "546"
citation: "26 U.S.C. § 546"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s546"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "2fd85c713979248fc6adb79437bb6ada9afba28aa594d291ae3d95f9f612fbfd"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "4a02a0d9b8654fb4c9cf13480a948e265490317b627e4cd523742f9ca1adbf74"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 546 - Income not placed on annual basis

## Text

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.)