CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter E— Accounting Periods and Methods of Accounting›PART II— METHODS OF ACCOUNTING

Subpart B— Taxable Year for Which Items of Gross Income Included

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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