26 USC Subtitle A, CHAPTER 1, Subchapter E, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter E, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter E-Accounting Periods and Methods of AccountingPART I-ACCOUNTING PERIODS
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PART I-ACCOUNTING PERIODS

Sec.
441.
Period for computation of taxable income.
442.
Change of annual accounting period.
443.
Returns for a period of less than 12 months.
444.
Election of taxable year other than required taxable year.

        

Editorial Notes

Amendments

1987- Pub. L. 100–203, title X, §10206(a)(2), Dec. 22, 1987, 101 Stat. 1330–398 , added item 444.