26 U.S. Code Part II, Subpart A - Methods of Accounting in General

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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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