Accounting Periods

Sections

• 1.441-0
  § 1.441-0 Table of contents.
• 1.441-1
  § 1.441-1 Period for computation of taxable income.
• 1.441-2
  § 1.441-2 Election of taxable year consisting of 52-53 weeks.
• 1.441-3
  § 1.441-3 Taxable year of a personal service corporation.
• 1.441-4
  § 1.441-4 Effective date.
• 1.442-1
  § 1.442-1 Change of annual accounting period.
• 1.443-1
  § 1.443-1 Returns for periods of less than 12 months.
• 1.444-0T
  § 1.444-0T Table of contents (temporary).
• 1.444-1T
  § 1.444-1T Election to use a taxable year other than the required taxable year (temporary).
• 1.444-2T
  § 1.444-2T Tiered structure (temporary).
• 1.444-3T
  § 1.444-3T Manner and time of making section 444 election (temporary).
• 1.444-4
  § 1.444-4 Tiered structure.