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 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 Taxable Year .05 Approval of an Adoption, Change, or Retention
(1) In general (2) Automatic approval .06 Business Purpose
(1) In general (2) Sufficient business purposes (3) Insufficient business purposes .07 Section 444 Elections
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