Part III. Administrative, Procedural, and Miscellaneous
SECTION 2. BACKGROUND
Internal Revenue Bulletin 2002-22 · 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
return (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
(1) Sufficient business purposes (2) Natural business year .07 Section 444 Elections
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