Public Law 119-93 (05/19/2026)

Part II Methods of Accounting

Browse 4 subparts and 0 sections in Part II Methods of Accounting of Title 26.

Browse subparts

Subpart A Methods of Accounting in General Subpart B Taxable Year for Which Items of Gross Income Included Subpart C Taxable Year for Which Deductions Taken Subpart D Inventories