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United States Code
U.S. Code most recently checked for updates: Jun 08, 2023
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter E
Part I
§ 441. Period for computation of taxable income
§ 442. Change of annual accounting period
§ 443. Returns for a period of less than 12 months
§ 444. Election of taxable year other than required taxable year
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