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U.S. Code Regulations Constitution Journal Apps
  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i7
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 1
    PART 1—INCOME TAXES (CONTINUED)
  5. subjgrp 2
    Accounting Periods

Subjgrp 2. Accounting Periods

  • § 1.441-0 - Table of contents.
  • § 1.441-1 - Period for computation of taxable income.
  • § 1.441-2 - Election of taxable year consisting of 52-53 weeks.
  • § 1.441-3 - Taxable year of a personal service corporation.
  • § 1.441-4 - Effective date.
  • § 1.442-1 - Change of annual accounting period.
  • § 1.443-1 - Returns for periods of less than 12 months.
  • § 1.444-0T - Table of contents (temporary).
  • § 1.444-1T - Election to use a taxable year other than the required taxable year (temporary).
  • § 1.444-2T - Tiered structure (temporary).
  • § 1.444-3T - Manner and time of making section 444 election (temporary).
  • § 1.444-4 - Tiered structure.
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