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Treasury Regulations · 26 CFR Part 1

Accounting Periods (§§ 1.441-0 to 1.444-4)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.441-0 Table of contents.
  2. § 1.441-1 Period for computation of taxable income.
  3. § 1.441-2 Election of taxable year consisting of 52-53 weeks.
  4. § 1.441-3 Taxable year of a personal service corporation.
  5. § 1.441-4 Effective date.
  6. § 1.442-1 Change of annual accounting period.
  7. § 1.443-1 Returns for periods of less than 12 months.
  8. § 1.444-0T Table of contents (temporary).
  9. § 1.444-1T Election to use a taxable year other than the required taxable year (temporary).
  10. § 1.444-2T Tiered structure (temporary).
  11. § 1.444-3T Manner and time of making section 444 election (temporary).
  12. § 1.444-4 Tiered structure.