---
kind: "section"
citation: "26 U.S.C. § 442"
title: "26"
title_heading: "Internal Revenue Code"
number: "442"
heading: "Change of annual accounting period"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/442"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter E — Accounting Periods and Methods of Accounting"
  - "Part I — Accounting Periods"
---

# §442. Change of annual accounting period


If a [taxpayer](/usc/26/1313.md?p=b) changes his annual accounting period, the new accounting period shall become the [taxpayer](/usc/26/1313.md?p=b)’s taxable year only if the change is approved by the Secretary. For purposes of this subtitle, if a [taxpayer](/usc/26/1313.md?p=b) to whom [section 441(g)](/usc/26/441.md?p=g) applies adopts an annual accounting period (as defined in [section 441(c)](/usc/26/441.md?p=c)) other than a calendar year, the [taxpayer](/usc/26/1313.md?p=b) shall be treated as having changed his annual accounting period.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 149; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.