methods of accounting in general
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.446-1 General rule for methods of accounting.
- § 1.446-2 Method of accounting for interest.
- § 1.446-3 Notional principal contracts.
- § 1.446-3T Notional principal contracts (temporary).
- § 1.446-4 Hedging transactions.
- § 1.446-5 Debt issuance costs.
- § 1.446-6 REMIC inducement fees.
- § 1.446-7 Net asset value method for certain money market fund shares.
- § 1.448-1 Limitation on the use of the cash receipts and disbursements method of…
- § 1.448-1T Limitation on the use of the cash receipts and disbursements method of…
- § 1.448-2 Limitation on the use of the cash receipts and disbursements method of…
- § 1.448-3 Nonaccrual of certain amounts by service providers.
Get a plain-English answer with a citation back to this text.
Ask AI about this code