Public Law 119-100 (06/26/2026)

Part I Accounting Periods

Browse 0 units and 4 sections in Part I Accounting Periods of Title 26.

Sections in Part I

§ 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