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
		Method of accounting for corporations engaged in farming	Section 447
		Limitation on use of cash method of accounting	Section 448
	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