Collections
United States Code

Part I

Accounting Periods

PART I— ACCOUNTING PERIODS

Editorial Notes

Amendments

1987—Pub. L. 100–203, title X, § 10206(a)(2), Dec. 22, 1987, 101 Stat. 1330–398, added item 444.

441Period for computation of taxable income 442Change of annual accounting period 443Returns for a period of less than 12 months 444Election of taxable year other than required taxable year