26 USC Subtitle A, CHAPTER 1, Subchapter E, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter E, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter E-Accounting Periods and Methods of AccountingPART III-ADJUSTMENTS

PART III-ADJUSTMENTS

Sec.
481.
Adjustments required by changes in method of accounting.
482.
Allocation of income and deductions among taxpayers.
483.
Interest on certain deferred payments.

        

Editorial Notes

Amendments

1964- Pub. L. 88–272, title II, §224(b), Feb. 26, 1964, 78 Stat. 79 , added item 483.