26 USC 481
§ 481 - Adjustments required by changes in method of accounting
- § 481 - Adjustments required by changes in method of accounting
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1958 Amendment
- Changes in Treatment of Policyholder Dividends by Qualified Group Self-Insurers’ Funds
- Transitional Provisions for Income Tax Treatment of Dealer Reserve Income
- Election To Return to Former Method of Accounting
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