Chapter 1006. Accounting Periods and Methods of Accounting
- § 30171. Period for computation of taxable income
- § 30172. General rule for methods of accounting
- § 30173. Taxable year for which items of gross income shall be included
- § 30174. Taxable year for which deductions and credits taken
- § 30175. Installment sales
- § 30176. Long-term contracts
- § 30177. Last-in first-out goods inventory method
- § 30178. Incentive stock option
- § 30179. Allocation of income and deductions
- § 30180. Change of accounting period
- § 30181. Method of flexible depreciation
- § 30182. Accelerated cost recovery depreciation method