Methods of Accounting in General

Sections

• 1.446-1
  § 1.446-1 General rule for methods of accounting.
• 1.446-2
  § 1.446-2 Method of accounting for interest.
• 1.446-3
  § 1.446-3 Notional principal contracts.
• 1.446-3T
  § 1.446-3T Notional principal contracts (temporary).
• 1.446-4
  § 1.446-4 Hedging transactions.
• 1.446-5
  § 1.446-5 Debt issuance costs.
• 1.446-6
  § 1.446-6 REMIC inducement fees.
• 1.446-7
  § 1.446-7 Net asset value method for certain money market fund shares.
• 1.448-1
  § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting.
• 1.448-1T
  § 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
• 1.448-2
  § 1.448-2 Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
• 1.448-3
  § 1.448-3 Nonaccrual of certain amounts by service providers.