26 CFR Subtopic
methods of accounting in general
June 25, 2020
§
1.446-1
General rule for methods of accounting
§
1.446-2
Method of accounting for interest
§
1.446-3
Notional principal contracts
§
1.446-3T
Notional principal contracts (temporary)
§
1.446-4
Hedging transactions
§
1.446-5
Debt issuance costs
§
1.446-6
REMIC inducement fees
§
1.446-7
Net asset value method for certain money market fund shares
§
1.448-1
Limitation on the use of the cash receipts and disbursements method of accounting
§
1.448-1T
Limitation on the use of the cash receipts and disbursements method of accounting (temporary)
§
1.448-2
Nonaccrual of certain amounts by service providers
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