26 USC 447
§ 447 - Method of accounting for corporations engaged in farming
- § 447 - Method of accounting for corporations engaged in farming
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1978 Amendment
- Effective Date
- Accounting for Growing Crops
- Automatic Ten-Year Adjustment for Farming Syndicates Changing to Accrual Accounting
- Election To Change From Static Value Method to Accrual Method of Accounting
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