26 U.S.C. § 442
Change of annual accounting period
If a taxpayer changes his annual accounting period, the new accounting period shall become the taxpayer’s taxable year only if the change is approved by the Secretary. For purposes of this subtitle, if a taxpayer to whom section 441(g) applies adopts an annual accounting period (as defined in section 441(c)) other than a calendar year, the taxpayer shall be treated as having changed his annual accounting period.
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Cited by 17
- 26 CFR § 1.1378-1 — Taxable year of S corporation.
- 26 CFR § 1.441-1 — Period for computation of taxable income.
- 26 CFR § 1.441-3 — Taxable year of a personal service corporation.
- 26 CFR § 1.442-1 — Change of annual accounting period.
- 26 CFR § 1.443-1 — Returns for periods of less than 12 months.
- 26 CFR § 1.468A-4 — Treatment of nuclear decommissioning fund.
- 26 CFR § 1.706-1 — Taxable years of partner and partnership.
- 26 CFR § 1.871-7 — Taxation of nonresident alien individuals not engaged in U.S. business.
- 26 CFR § 1.921-1T — Temporary regulations providing transition rules for DISCs and FSCs.
- 26 CFR § 1.964-1 — Determination of the earnings and profits of a foreign corporation.
- 26 CFR § 1.991-1 — Taxation of a domestic international sales corporation.
- 26 CFR § 301.6110-1 — Public inspection of written determinations and background file documents.
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