1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - DEFERRED COMPENSATION, ETC.
  6. Topic - inventories
  7. 26 CFR § 1.471-10
26 CFR § 1.471-10
Applicability of long-term contract methods
June 25, 2020
CFR

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]

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§ 1.471-9 Inventories of acquiring corporations
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§ 1.471-11 Inventories of manufacturers

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