USC Subchapter E

USC Subchapter E

in effect

Contents

section481. Adjustments required by changes in method of accounting section482. Allocation of income and deductions among taxpayers section483. Interest on certain deferred payments subpartA. USC Subpart A subpartB. USC Subpart B subpartC. USC Subpart C subpartD. USC Subpart D section441. Period for computation of taxable income section442. Change of annual accounting period section443. Returns for a period of less than 12 months section444. Election of taxable year other than required taxable year