United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter E. Accounting Periods and Methods of Accounting |
Part I. ACCOUNTING PERIODS |
§ 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 |
Amendments
1987—Pub. L. 100–203, title X, § 10206(a)(2),