§ 1.471-10 Applicability of long-term contract methods.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
See § 1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts.
[T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2240, Jan. 11, 2001]
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