C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.471-10

Applicability of long-term contract methods

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See § 1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts.

[T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2240, Jan. 11, 2001]
Notes of Decisions
Cited in 1 case, 1982–1982 · leading case: Peninsula Steel Prods. & Equip. Co. v. Comm'r, 78 T.C. 1029 (Tax Ct. 1982).
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Peninsula Steel Prods. & Equip. Co. v. Comm'r, 78 T.C. 1029 (Tax Ct. 1982). · cites it 4× “Rul. 59-329 , 1959- 2 C.B. 138 , and sections 1.”
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