ACCOUNTING PERIODS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Accounting Periods and Methods of Accounting
  7. ACCOUNTING PERIODS

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Section
441

Period for computation of taxable income

Section
442

Change of annual accounting period

Section
443

Returns for a period of less than 12 months

Section
444

Election of taxable year other than required taxable year