Methods of Accounting
Methods of Accounting
In Legislation
Methods of Accounting in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter E, Part II
The current, permanent, in-force federal laws regulating methods of accounting are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter E, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including methods of accounting) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Accounting of the US Code, including methods of accounting) by chapter and subchapter.
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