U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter E—Accounting Periods and Methods of…Title 26PartPart II—Methods of AccountingContentsSubpart A—Methods of Accounting in GeneralSubpart B—Taxable Year for Which Items of Gross Income IncludedSubpart C—Taxable Year for Which Deductions TakenSubpart D—Inventories