TITLE 26 - US CODE - PART I - ACCOUNTING PERIODS
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TITLE 26 - US CODE - PART I - ACCOUNTING PERIODS
26 USC 441 - Period for computation of taxable income
26 USC 442 - Change of annual accounting period
26 USC 443 - Returns for a period of less than 12 months
26 USC 444 - Election of taxable year other than required taxable year
‹ Subchapter E - Accounting Periods and Methods of Accounting
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26 USC 441 - Period for computation of taxable income ›
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