U.S. Code
»
Title 26
» Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— Accounting Periods and Methods of Accounting › Part PART II— METHODS OF ACCOUNTING › Subpart Subpart B— Taxable Year for Which Items of Gross Income Included
26 U.S.C. § 453C
Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]