https://openjurist.org/title-26/us-code/subtitle-a/chapter-1/subchapter-e/part-i/accounting-periods

Public-domain · open source

Cases
Code
Courts
Judges
Dictionaries
Books

OpenJurist›Title 26›Subtitle A›Chapter 1›Subchapter E›Part I

Part I · ACCOUNTING PERIODS

Contents (4)

Section 441Period for computation of taxable income
Section 442Change of annual accounting period
Section 443Returns for a period of less than 12 months
Section 444Election of taxable year other than required taxable year

Download

Copy

Embed on your site

Hover to preview · click to copy the code

Search Wikipedia →

Practice areas using this title

Bonds and Government Finance Law Estate Planning and Probate Law Guardianship and Conservatorship Law Non Profit Law Probate Litigation Law Special Needs Planning Law Tax Debt and IRS Disputes Law Tax Law Wills and Trusts Law

Part of

Internal Revenue Code of 1986 (IRC)
Codification of the federal tax laws. Title 26 of the U.S. Code, comprising all federal tax statutes.
26 U.S.C.
Tax Cuts and Jobs Act of 2017 (TCJA)
Most significant tax legislation since 1986. Reduced corporate tax rate from 35% to 21%, restructured international tax (GILTI, BEAT), nearly doubled the standard deduction, capped SALT at $10K.
26 U.S.C. (amends IRC)
Tax Reform Act of 1986 (TRA 1986)
Most significant tax-code overhaul since the modern income tax began. Reduced top rate to 28%, eliminated many shelters. Recodified Title 26 as the IRC of 1986.
26 U.S.C. (recodified the IRC)

/26/usc/a/chapter-1/e/i · .json · Public domain

The empirical record of United States law. State and Federal court opinions, the U.S. Code, a multi-source dictionary, judges and courts - sourced from the public domain, analyzed in the open.

U.S. Government work · public domain · not legal advice

With special thanks to

Browse the record

Cases
Code
Law Dictionary
Federal Judges
Courts
Law Schools
Named Statutes
Founding Documents
Books
Citation Checker

For developers + AI agents

Developers & API
/llms.txt
JSON API

♥ Support OpenJurist

© 2026 OpenJurist

Accessibility

These preferences are saved in your browser.

Text size

100%

High contrastDarker text, underlined linksReadable fontA wider, more legible typefaceReduce motionMinimise animations and transitions

Accessibility statement

Contact Returns & Refunds Attributions Terms of Use Privacy Policy