Subjgrp 4. 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.