FEDERAL · 26 U.S.C. · Chapter Subchapter E—Accounting Periods and Methods of Accounting
Change of annual accounting period
26 U.S.C. § 442
Title26 — Internal Revenue Code
ChapterSubchapter E—Accounting Periods and Methods of Accounting
PartI
This text of 26 U.S.C. § 442 (Change of annual accounting period) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 442.
Text
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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Related
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237 F. Supp. 995 (D. New Jersey, 1965)
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 149; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
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Bluebook (online)
26 U.S.C. § 442, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/442.