Cross references
For inapplicability of subsection (b) in computing—
(1)
(1)#
Accumulated earnings tax, see section 536.
(2)#
Personal holding company tax, see section 546.
(3)#
The taxable income of a regulated investment company, see section 852(b)(2)(E).
(4)#
The taxable income of a real estate investment trust, see section 857(b)(2)(C).