Accounting Periods
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.441-0 Table of contents.
- § 1.441-1 Period for computation of taxable income.
- § 1.441-2 Election of taxable year consisting of 52-53 weeks.
- § 1.441-3 Taxable year of a personal service corporation.
- § 1.441-4 Effective date.
- § 1.442-1 Change of annual accounting period.
- § 1.443-1 Returns for periods of less than 12 months.
- § 1.444-0T Table of contents (temporary).
- § 1.444-1T Election to use a taxable year other than the required taxable year…
- § 1.444-2T Tiered structure (temporary).
- § 1.444-3T Manner and time of making section 444 election (temporary).
- § 1.444-4 Tiered structure.
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