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SECTION 7. GENERAL APPLICATION
Internal Revenue Bulletin 2001-23 · 2026-10-03 edition · updated 2026-10-04 · United States
PROCEDURES
.01 Approval .02 Filing Requirements
(1) Where to file (2) When to file (3) Label (4) Signature requirements (5) No user fee (6) Additional information .03 Additional Procedures If Under ex-
.01 Taxable Year Defined .
amination, Before an Area office, or Before a Federal Court (1) Taxpayers under examination (2) Taxpayers before an area office (3) Taxpayers before a federal court
(1) In general . Section 441(b) and § 1.441–1(b)(1) of the regulations provide that the term “taxable year” generally means the taxpayer’s annual accounting period, if it is a calendar year or fiscal year, or, if applicable, the taxpayer’s required taxable year.
(2) Annual accounting period . Section 441(c) and § 1.441–1(b)(3) provide that the term “annual accounting period” means the annual period (calendar year or fiscal year) on the basis of which the taxpayer regularly computes its income in keeping its books.
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