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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.471-10: -10 Applicability of long-term contract methods.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

See § 1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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