26-U.S.C.-442

§442 – Change of Annual Accounting Period

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part I > Section 442

Details

• Reference: Section 442
• Legend: §442 – Change of Annual Accounting Period
• USCode Year: 2013

Provision Content

If a taxpayer changes his annual accounting period, the new accounting period shall become the taxpayers 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 149; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-424 in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-421 in the Legal Encyclopedia: Taxation

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15-U.S.C.-7261 in the Legal Encyclopedia: Accounting

In this entry about 15-U.S.C.-7261, find legal reference material, bibliographies and premiere content related to accounting in the American Encyclopedia of Law, presenting a comprehensive view of the United States accounting-specific issues, written by authorities in the field.

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