U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter E—Accounting Periods and Methods of…Title 26PartPart I—Accounting PeriodsContents§ 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