§442. Change of annual accounting period — Inbound Citations

Citations to 26 U.S.C. § 442 as a whole

• 26 U.S.C. § 859(b)

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  (b) Notwithstanding section 442, an entity which has not engaged in any active trade or business may change its accounting period to a calendar year without the approval of the Secretary if such change is in connection with an election under section 856(c).
• 26 U.S.C. § 1398(d)(2)(A)

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  (A) Notwithstanding section 442, the debtor may (without the approval of the Secretary) elect to treat the debtor’s taxable year which includes the commencement date as 2 taxable years—

  (i) the first of which ends on the day before the commencement date, and

  (ii) the second of which begins on the commencement date.
• 26 U.S.C. § 1398(j)(1)

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  (1) Notwithstanding section 442, the estate may change its annual accounting period one time without the approval of the Secretary.
• 26 U.S.C. § 6110(g)(5)(B)(ii)

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  (ii) a taxpayer’s annual accounting period under section 442,