Disputes.

(D) Disputes. Final completion and acceptance is determined without regard to whether a dispute exists at the time the taxpayer tenders the subject matter of the contract to the customer. For contracts accounted for using the CCM, see 1.460-4(d)(4). For application of the look-back method for contracts accounted for using the PCM, see 1.460-6(c)(1)(ii) and (2)(vi).

Source

26 CFR § 1.460-1


Scoping language

None
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