METHODS OF ACCOUNTING

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Accounting Periods and Methods of Accounting
  7. METHODS OF ACCOUNTING

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Section
446

General rule for methods of accounting

Subpart
A

Methods of Accounting in General

Section
451

General rule for taxable year of inclusion

Subpart
B

Taxable Year for Which Items of Gross Income Included

Section
461

General rule for taxable year of deduction

Subpart
C

Taxable Year for Which Deductions Taken

Section
471

General rule for inventories

Subpart
D

Inventories