Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART I⁠—ACCOUNTING PERIODS — Front Matter

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

Editorial Notes

Amendments

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