26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter E-Accounting Periods and Methods of AccountingPART II-METHODS OF ACCOUNTINGSubpart A-Methods of Accounting in General
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Subpart A-Methods of Accounting in General

Sec.
446.
General rule for methods of accounting.
447.
Method of accounting for corporations engaged in farming.
448.
Limitation on use of cash method of accounting.

        

Editorial Notes

Amendments

1986- Pub. L. 99–514, title VIII, §801(c), Oct. 22, 1986, 100 Stat. 2348 , added item 448.

1976- Pub. L. 94–455, title II, §207(c)(1)(B), Oct. 4, 1976, 90 Stat. 1541 , added item 447.