26 CFR Topic
Accounting Periods
June 25, 2020
§
1.444-2T
Tiered structure (temporary)
§
1.444-3T
Manner and time of making section 444 election (temporary)
§
1.444-4
Tiered structure
§
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)
§
1.441-0
Table of contents
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