26 USC § 442 - Change of annual accounting period

---
identifier: "/us/usc/t26/s442"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 442 - Change of annual accounting period"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "442"
section_name: "Change of annual accounting period"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "E"
subchapter_name: "Accounting Periods and Methods of Accounting"
part_number: "I"
part_name: "ACCOUNTING PERIODS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 442. Change of annual accounting period

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

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**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.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.