26 USC 460
§ 460 - Special rules for long-term contracts
- § 460 - Special rules for long-term contracts
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Regulations
- Savings Provision
- Method of Accounting for Naval Shipbuilders
- Amortization of Past Service Pension Costs
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