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Subpart A⁠—Methods of Accounting in General — Front Matter

Chap.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.