26 USC 443
§ 443 - Returns for a period of less than 12 months
- § 443 - Returns for a period of less than 12 months
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1960 Amendment
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States