This section lists the captions contained in Secs. 1.441-1 through 1.441-4 as follows:
(a) Computation of taxable income.(1) In general.(2) Length of taxable year.(b) General rules and definitions.(1) Taxable year.(1) Required taxable year.(i) In general.(ii) Exceptions.(A) 52-53-week taxable years.(B) Partnerships, S corporations, and PSCs.(C) Specified foreign corporations.(3) Annual accounting period.(4) Calendar year.(5) Fiscal year.(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(1) In general.(2) Length of taxable year.(b) General rules and definitions.(1) Taxable year.(1) Required taxable year.(i) In general.(ii) Exceptions.(A) 52-53-week taxable years.(B) Partnerships, S corporations, and PSCs.(C) Specified foreign corporations.(3) Annual accounting period.(4) Calendar year.(5) Fiscal year.(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(1) In general.(2) Length of taxable year.(b) General rules and definitions.(1) Taxable year.(1) Required taxable year.(i) In general.(ii) Exceptions.(A) 52-53-week taxable years.(B) Partnerships, S corporations, and PSCs.(C) Specified foreign corporations.(3) Annual accounting period.(4) Calendar year.(5) Fiscal year.(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(1) In general.(2) Length of taxable year.(b) General rules and definitions.(1) Taxable year.(1) Required taxable year.(i) In general.(ii) Exceptions.(A) 52-53-week taxable years.(B) Partnerships, S corporations, and PSCs.(C) Specified foreign corporations.(3) Annual accounting period.(4) Calendar year.(5) Fiscal year.(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(i) In general.(ii) Exceptions.(A) 52-53-week taxable years.(B) Partnerships, S corporations, and PSCs.(C) Specified foreign corporations.(3) Annual accounting period.(4) Calendar year.(5) Fiscal year.(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(A) 52-53-week taxable years.(B) Partnerships, S corporations, and PSCs.(C) Specified foreign corporations.(3) Annual accounting period.(4) Calendar year.(5) Fiscal year.(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(i) Definition.(ii) Recognition.(6) Grandfathered fiscal year.(7) Books.(8) Taxpayer.(c) Adoption of taxable year.(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(1) In general.(2) Approval required.(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
(i) Taxpayers with required taxable years.(ii) Taxpayers without books.(d) Retention of taxable year.(e) Change of taxable year.(f) Obtaining approval of the Commissioner or making a section 444
election.
(1) Election.(2) Effect.(3) Eligible taxpayer.(4) Example.(b) Procedures to elect a 52-53-week taxable year.(1) Adoption of a 52-53-week taxable year.(i) In general.(ii) Filing requirement.(2) Change to (or from) a 52-53-week taxable year.(i) In general.(ii) Special rules for short period required to effect the change.(3) Examples.(c) Application of effective dates.(1) In general.(2) Examples.(3) Changes in tax rates.(4) Examples.(d) Computation of taxable income.(e) Treatment of taxable years ending with reference to the same
(1) Election.(2) Effect.(3) Eligible taxpayer.(4) Example.(b) Procedures to elect a 52-53-week taxable year.(1) Adoption of a 52-53-week taxable year.(i) In general.(ii) Filing requirement.(2) Change to (or from) a 52-53-week taxable year.(i) In general.(ii) Special rules for short period required to effect the change.(3) Examples.(c) Application of effective dates.(1) In general.(2) Examples.(3) Changes in tax rates.(4) Examples.(d) Computation of taxable income.(e) Treatment of taxable years ending with reference to the same
(i) In general.(ii) Filing requirement.(2) Change to (or from) a 52-53-week taxable year.(i) In general.(ii) Special rules for short period required to effect the change.(3) Examples.(c) Application of effective dates.(1) In general.(2) Examples.(3) Changes in tax rates.(4) Examples.(d) Computation of taxable income.(e) Treatment of taxable years ending with reference to the same
(i) In general.(ii) Filing requirement.(2) Change to (or from) a 52-53-week taxable year.(i) In general.(ii) Special rules for short period required to effect the change.(3) Examples.(c) Application of effective dates.(1) In general.(2) Examples.(3) Changes in tax rates.(4) Examples.(d) Computation of taxable income.(e) Treatment of taxable years ending with reference to the same
(1) In general.(2) Examples.(3) Changes in tax rates.(4) Examples.(d) Computation of taxable income.(e) Treatment of taxable years ending with reference to the same
(1) Pass-through entities.(2) Personal service corporations and employee-owners.(3) Definitions.(i) Pass-through entity.(ii) Owner of a pass-through entity.(4) Examples.(5) Transition rule.
(i) Pass-through entity.(ii) Owner of a pass-through entity.(4) Examples.(5) Transition rule.
(1) Required taxable year.(2) Exceptions.(b) Adoption, change, or retention of taxable year.(1) Adoption of taxable year.(2) Change in taxable year.(3) Retention of taxable year.(4) Procedures for obtaining approval or making a section 444 election.(5) Examples.(c) Personal service corporation defined.(1) In general.(2) Testing period.(i) In general.(ii) New corporations.(3) Examples.(d) Performance of personal services.(1) Activities described in section 448(d)(2)(A).(2) Activities not described in section 448(d)(2)(A).(e) Principal activity.(1) General rule.(2) Compensation cost.(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(1) Required taxable year.(2) Exceptions.(b) Adoption, change, or retention of taxable year.(1) Adoption of taxable year.(2) Change in taxable year.(3) Retention of taxable year.(4) Procedures for obtaining approval or making a section 444 election.(5) Examples.(c) Personal service corporation defined.(1) In general.(2) Testing period.(i) In general.(ii) New corporations.(3) Examples.(d) Performance of personal services.(1) Activities described in section 448(d)(2)(A).(2) Activities not described in section 448(d)(2)(A).(e) Principal activity.(1) General rule.(2) Compensation cost.(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(1) Required taxable year.(2) Exceptions.(b) Adoption, change, or retention of taxable year.(1) Adoption of taxable year.(2) Change in taxable year.(3) Retention of taxable year.(4) Procedures for obtaining approval or making a section 444 election.(5) Examples.(c) Personal service corporation defined.(1) In general.(2) Testing period.(i) In general.(ii) New corporations.(3) Examples.(d) Performance of personal services.(1) Activities described in section 448(d)(2)(A).(2) Activities not described in section 448(d)(2)(A).(e) Principal activity.(1) General rule.(2) Compensation cost.(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(i) In general.(ii) New corporations.(3) Examples.(d) Performance of personal services.(1) Activities described in section 448(d)(2)(A).(2) Activities not described in section 448(d)(2)(A).(e) Principal activity.(1) General rule.(2) Compensation cost.(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(1) Activities described in section 448(d)(2)(A).(2) Activities not described in section 448(d)(2)(A).(e) Principal activity.(1) General rule.(2) Compensation cost.(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(1) Activities described in section 448(d)(2)(A).(2) Activities not described in section 448(d)(2)(A).(e) Principal activity.(1) General rule.(2) Compensation cost.(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(i) Amounts included.(ii) Amounts excluded.(3) Attribution of compensation cost to personal service activity.(i) Employees involved only in the performance of personal services.(ii) Employees involved only in activities that are not treated as the
(A) Compensation cost attributable to personal service activity.(B) Compensation cost not attributable to personal service activity.(f) Services substantially performed by employee-owners.(1) General rule.(2) Compensation cost attributable to personal services.(3) Examples.(g) Employee-owner defined.(1) General rule.(2) Special rule for independent contractors who are owners.(h) Special rules for affiliated groups filing consolidated returns.(1) In general.(2) Examples.
(1) General rule.(2) Compensation cost attributable to personal services.(3) Examples.(g) Employee-owner defined.(1) General rule.(2) Special rule for independent contractors who are owners.(h) Special rules for affiliated groups filing consolidated returns.(1) In general.(2) Examples.
(1) General rule.(2) Compensation cost attributable to personal services.(3) Examples.(g) Employee-owner defined.(1) General rule.(2) Special rule for independent contractors who are owners.(h) Special rules for affiliated groups filing consolidated returns.(1) In general.(2) Examples.
(1) General rule.(2) Compensation cost attributable to personal services.(3) Examples.(g) Employee-owner defined.(1) General rule.(2) Special rule for independent contractors who are owners.(h) Special rules for affiliated groups filing consolidated returns.(1) In general.(2) Examples.
Sec. 1.441-4 Effective date [T.D. 8996, 67 FR 35012, May 17, 2002]