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Returns for short period

2 rules1 of 2 subsections

A return for a period of less than 12 months (referred to in this section as “short period”) shall be made under any of the following circumstances:

(1) Change of annual accounting period

(1)Change of annual accounting period∀ 2#

When the taxpayer, with the approval of the Secretary, changes his annual accounting period. In such a case, the return shall be made for the short period beginning on the day after the close of the former taxable year and ending at the close of the day before the day designated as the first day of the new taxable year.

(2)Taxpayer not in existence for entire taxable year#

When the taxpayer is in existence during only part of what would otherwise be his taxable year.

in view

Whole section

Encodings · 2

annual_accounting_period_change_with_secretary_approval26 USC § 443 (a) (1) · derived

26 USC 443(a)(1)

name: annual_accounting_period_change_with_secretary_approval
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 443(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/443
          excerpt: >-
            When the taxpayer, with the approval of the Secretary, changes his
            annual accounting period.
versions:
  - effective_from: '1990-01-01'
    formula: |-
      taxpayer_changes_annual_accounting_period
      and secretary_approves_change_of_annual_accounting_period

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return_made_for_required_short_period_after_accounting_period_change26 USC § 443 (a) (1) · derived

26 USC 443(a)(1)

name: return_made_for_required_short_period_after_accounting_period_change
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 443(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/443
          excerpt: >-
            When the taxpayer, with the approval of the Secretary, changes his
            annual accounting period.
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/443
          excerpt: >-
            In such a case, the return shall be made for the short period
            beginning on the day after the close of the former taxable year and
            ending at the close of the day before the day designated as the
            first day of the new taxable year.
versions:
  - effective_from: '1990-01-01'
    formula: |-
      not annual_accounting_period_change_with_secretary_approval
      or (
          return_is_made_for_short_period
          and short_period_begins_on_day_after_close_of_former_taxable_year
          and short_period_ends_at_close_of_day_before_first_day_of_new_taxable_year
      )

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▸rulespec code

Shown source

statutes/26/443/a/1.yaml

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View on GitHub

Rules

annual_accounting_period_change_with_secretary_approval

Derived(1) in text ↖

source: 26 USC 443(a)(1)

- name: annual_accounting_period_change_with_secretary_approval
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 443(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/443
            excerpt: >-
              When the taxpayer, with the approval of the Secretary, changes his annual accounting
              period.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxpayer_changes_annual_accounting_period
        and secretary_approves_change_of_annual_accounting_period

return_made_for_required_short_period_after_accounting_period_change

Derived(1) in text ↖

source: 26 USC 443(a)(1)

- name: return_made_for_required_short_period_after_accounting_period_change
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 443(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/443
            excerpt: >-
              When the taxpayer, with the approval of the Secretary, changes his annual accounting
              period.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/443
            excerpt: >-
              In such a case, the return shall be made for the short period beginning on the day
              after the close of the former taxable year and ending at the close of the day before
              the day designated as the first day of the new taxable year.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        not annual_accounting_period_change_with_secretary_approval
        or (
            return_is_made_for_short_period
            and short_period_begins_on_day_after_close_of_former_taxable_year
            and short_period_ends_at_close_of_day_before_first_day_of_new_taxable_year
        )

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us/statute/26/443/a — Returns for short period · Axiom

Returns for short period

2 rules1 of 2 subsections

Official source

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A return for a period of less than 12 months (referred to in this section as “short period”) shall be made under any of the following circumstances:

(1) Change of annual accounting period

(1)Change of annual accounting period∀ 2#

(2)Taxpayer not in existence for entire taxable year#

When the taxpayer is in existence during only part of what would otherwise be his taxable year.

in view

Whole section

Encodings · 2

annual_accounting_period_change_with_secretary_approval26 USC § 443 (a) (1) · derived

26 USC 443(a)(1)

name: annual_accounting_period_change_with_secretary_approval
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 443(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/443
          excerpt: >-
            When the taxpayer, with the approval of the Secretary, changes his
            annual accounting period.
versions:
  - effective_from: '1990-01-01'
    formula: |-
      taxpayer_changes_annual_accounting_period
      and secretary_approves_change_of_annual_accounting_period

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return_made_for_required_short_period_after_accounting_period_change26 USC § 443 (a) (1) · derived

26 USC 443(a)(1)

name: return_made_for_required_short_period_after_accounting_period_change
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 26 USC 443(a)(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/443
          excerpt: >-
            When the taxpayer, with the approval of the Secretary, changes his
            annual accounting period.
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/443
          excerpt: >-
            In such a case, the return shall be made for the short period
            beginning on the day after the close of the former taxable year and
            ending at the close of the day before the day designated as the
            first day of the new taxable year.
versions:
  - effective_from: '1990-01-01'
    formula: |-
      not annual_accounting_period_change_with_secretary_approval
      or (
          return_is_made_for_short_period
          and short_period_begins_on_day_after_close_of_former_taxable_year
          and short_period_ends_at_close_of_day_before_first_day_of_new_taxable_year
      )

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▸rulespec code

Shown source

statutes/26/443/a/1.yaml

Displaying the canonical repository encoding.

View on GitHub

Rules

annual_accounting_period_change_with_secretary_approval

Derived(1) in text ↖

source: 26 USC 443(a)(1)

- name: annual_accounting_period_change_with_secretary_approval
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 443(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/443
            excerpt: >-
              When the taxpayer, with the approval of the Secretary, changes his annual accounting
              period.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        taxpayer_changes_annual_accounting_period
        and secretary_approves_change_of_annual_accounting_period

return_made_for_required_short_period_after_accounting_period_change

Derived(1) in text ↖

source: 26 USC 443(a)(1)

- name: return_made_for_required_short_period_after_accounting_period_change
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 443(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/443
            excerpt: >-
              When the taxpayer, with the approval of the Secretary, changes his annual accounting
              period.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/443
            excerpt: >-
              In such a case, the return shall be made for the short period beginning on the day
              after the close of the former taxable year and ending at the close of the day before
              the day designated as the first day of the new taxable year.
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        not annual_accounting_period_change_with_secretary_approval
        or (
            return_is_made_for_short_period
            and short_period_begins_on_day_after_close_of_former_taxable_year
            and short_period_ends_at_close_of_day_before_first_day_of_new_taxable_year
        )