26 U.S. Code 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.
Amendments

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

 

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