Please help us improve our site!
No thank you
Skip to main content
Cornell University insignia Cornell Law School Search Cornell
Support Us!
Search
  • About LII
    • Who We Are
    • What We Do
    • Who Pays For This
    • Contact Us
  • Get the law
    • Constitution
    • Supreme Court
    • U.S. Code
    • CFR
    • Federal Rules
      • Federal Rules of Appellate Procedure
      • Federal Rules of Civil Procedure
      • Federal Rules of Criminal Procedure
      • Federal Rules of Evidence
      • Federal Rules of Bankruptcy Procedure
    • U.C.C.
    • Law by jurisdiction
      • State law
      • Uniform laws
      • Federal law
      • World law
  • Lawyer directory
  • Legal encyclopedia
    • Business law
    • Constitutional law
    • Criminal law
    • Family law
    • Employment law
    • Money and Finances
    • More...
  • Help out
    • Give
    • Sponsor
    • Advertise
    • Create
    • Promote
    • Join Lawyer Directory


  1. LII
  2. U.S. Code
  3. Title 26
  4. Subtitle A
  5. CHAPTER 1
  6. Subchapter E
  7. PART I
Quick search by citation:

26 U.S. Code Part I - ACCOUNTING PERIODS

  • U.S. Code
  • Notes
prev | next
  1. § 441. Period for computation of taxable income
  2. § 442. Change of annual accounting period
  3. § 443. Returns for a period of less than 12 months
  4. § 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.

U.S. Code Toolbox

Law about... Articles from Wex
Table of Popular Names
Parallel Table of Authorities
How current is this?


  • Accessibility
  • About LII
  • Contact us
  • Advertise here
  • Help
  • Terms of use
  • Privacy
  • LII logo