US Code
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Title 26
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Subtitle A Income Taxes
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Chapter 1 NORMAL TAXES AND SURTAXES
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Subchapter E Accounting Periods and Methods of Accounting
/ Part III ADJUSTMENTS
Public Law 119-83 (04/13/2026)
Part III Adjustments
Browse 0 units and 3 sections in Part III Adjustments of Title 26.
Sections in Part III
§ 481
Adjustments required by changes in method of accounting
§ 482
Allocation of income and deductions among taxpayers
§ 483
Interest on certain deferred payments
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Part II METHODS OF ACCOUNTING