Subpart C - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING

Section 47:287.441 - Accounting periods, methods of accounting, and adjustments
Section 47:287.442 - Exceptions to taxable year of inclusion; taxable year deductions taken
Section 47:287.443 - Effective dates, taxable year, 52-53 week year
Section 47:287.444 - Returns for a period of less than twelve months, special tax computation
Section 47:287.445 - Special adjustment for long-term contracts
Section 47:287.480 - Special adjustments by the secretary