Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
42 lines
1.6 KiB
Markdown
42 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 442"
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description: "Change of annual accounting period"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "442"
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citation: "26 U.S.C. § 442"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s442"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "273e9fa40971e60764a4006576a13fb642c5fe3f5beb425f866f0b44254fd8fe"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "dc04f072707f9aa427e3827410a177404b6ad8434f9fd57b2697e6fe00c62e08"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 442 - Change of annual accounting period
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## Text
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If a taxpayer changes his annual accounting period, the new accounting period shall become the taxpayer’s taxable year only if the change is approved by the Secretary. For purposes of this subtitle, if a taxpayer to whom section 441(g) applies adopts an annual accounting period (as defined in section 441(c)) other than a calendar year, the taxpayer shall be treated as having changed his annual accounting period.
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(Aug. 16, 1954, ch. 736, 68A Stat. 149; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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