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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter E. Accounting Periods and Methods of Accounting |
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Part II. METHODS OF ACCOUNTING |
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SubPart A. Methods of Accounting in General |
| § 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 |
Amendments
1986—Pub. L. 99–514, title VIII, § 801(c),
1976—Pub. L. 94–455, title II, § 207(c)(1)(B),