US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter E— Accounting Periods and Methods of Accounting

PART I— ACCOUNTING PERIODS

§ 441. Period for computation of taxable income - (a) Computation of taxable incomeTaxable income shall be computed on...

§ 442. Change of annual accounting period - If a taxpayer changes his annual accounting period, the new...

§ 443. Returns for a period of less than 12 months - (a) Returns for short periodA return for a period of...

§ 444. Election of taxable year other than required taxable year - (a) General ruleExcept as otherwise provided in this section, a...

PART II— METHODS OF ACCOUNTING -

PART III— ADJUSTMENTS

§ 481. Adjustments required by changes in method of accounting - (a) General ruleIn computing the taxpayer’s taxable income for any...

§ 482. Allocation of income and deductions among taxpayers - In any case of two or more organizations, trades, or...

§ 483. Interest on certain deferred payments - (a) Amount constituting interestFor purposes of this title, in the...