Tax Research > Internal Revenue Code > Subchapter E : Accounting periods and methods of accounting
Title 26 Internal Revenue Code
Subtitle A : Income Taxes
Chapter 1 : Normal Taxes and Surtaxes
Subchapter E : Accounting periods and methods of accounting
| Part | Subpart | Section Title | Section(s) |
| II | |||
| A | |||
| General rule for methods of accounting | Section 446 | ||
| B | |||
| Installment method | Section 453 | ||
| C | |||
| Limitations on deductions for certain farming | Section 464 | ||
| Deductions limited to amount at risk | Section 465 | ||
| Passive activity losses and credits limited | Section 469 |