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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter E > PART I

PART I—ACCOUNTING PERIODS

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