Methods of Accounting in General

  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
  8. Methods of Accounting in General

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Section
446

General rule for methods of accounting

Section
447

Method of accounting for corporations engaged in farming

Section
448

Limitation on use of cash method of accounting