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.
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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