Subchapter 6 - Accounting Periods and Methods of Accounting
- Article 1 - Taxable Year for Which Deduction Taken [Repealed], version 7 (§ 17554)
- Article 2 - General Rule for Methods of Accounting [Repealed], version 4
- Article 3 - Taxable Year for Which Items of Gross Income Included [Repealed], version 4 (§ 17571(a) to 17581-17582)
- Article 4 - Taxable Year for Which Deduction Taken [Renumbered], version 4 (§ 17596)
- Article 5 - Inventories [Repealed], version 5
- Article 6 - Adjustments [Repealed], version 3
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