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 III—AdjustmentsContents§ 481. Adjustments required by changes in method of accounting§ 482. Allocation of income and deductions among taxpayers§ 483. Interest on certain deferred payments