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