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.