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