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… / Part II—Methods of AccountingTitle 26SubpartSubpart A—Methods of Accounting in GeneralContents§ 446. General rule for methods of accounting§ 447. Method of accounting for corporations engaged in farming§ 448. Limitation on use of cash method of accounting
