1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - DEFERRED COMPENSATION, ETC.
  6. Topic - Accounting Periods
  7. 26 CFR § 1.441-4
26 CFR § 1.441-4
Effective date
June 25, 2020
CFR

Sections 1.441-0 through 1.441-3 are applicable for taxable years ending on or after May 17, 2002.

[T.D. 8996, 67 FR 35012, May 17, 2002]

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§ 1.441-3 Taxable year of a personal service corporation
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§ 1.442-1 Change of annual accounting period

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