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