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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 III. ADJUSTMENTS |
| § 481. Adjustments required by changes in method of accounting |
| § 482. Allocation of income and deductions among taxpayers |
| § 483. Interest on certain deferred payments |
Amendments
1964—Pub. L. 88–272, title II, § 224(b),