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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter E > PART II > Subpart A
NOTES:
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.
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.
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