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SECTION 2. BACKGROUND

Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Taxable Year Defined

(1) In general (2) Annual accounting period (3) Required taxable year .02 Adoption of a Taxable Year .03 Change in Taxable Year

(1) In general (2) Annualization of short period re-

turn (3) No retroactive change in annual

accounting period .04 Retention of a Taxable Year .05 Approval of an adoption, change,

or retention .06 Business Purpose .07 Section 444 Elections .08 Rev. Proc. 87–32

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▸Contents — Internal Revenue Bulletin 2001-23
Internal Revenue Bulletin 2001-23

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