Accounting Periods

Accounting Periods

In Legislation

Accounting Periods in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter E, Part I

The current, permanent, in-force federal laws regulating accounting periods are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter E, Part I. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including accounting periods) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Accounting of the US Code, including accounting periods) by chapter and subchapter.