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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2002-47 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Taxable Year Defined. (1) In general . Section 441(b) and § 1.441–1(b)(1) provide that the term “taxable year” generally means the taxpayer’s annual accounting period, if it is a calendar 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

tity .03 Nonautomatic Changes .04 Example

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▸Contents — Internal Revenue Bulletin 2002-47
Internal Revenue Bulletin 2002-47

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