Part II. METHODS OF ACCOUNTING

• SUBPART A [§ 446 - § 448] - Methods of Accounting in General
• SUBPART B [§ 451 - § 460] - Taxable Year for Which Items of Gross Income Included
• SUBPART C [§ 461 - § 470] - Taxable Year for Which Deductions Taken
• SUBPART D [§ 471 - § 475] - Inventories