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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter E
Part II
Subpart A [§ 446 - § 448] - Methods of Accounting in General
Subpart B [§ 451 - § 460] - Taxable Year for Which Items of Gross Income Included
Subpart C [§ 461 - § 470] - Taxable Year for Which Deductions Taken
Subpart D [§ 471 - § 475] - Inventories
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