§446. General rule for methods of accounting — Inbound Citations

Citations to §446(e)

• 26 U.S.C. § 404A(g)(4)

  Go to provision →
  (4) Any change in the method (but not the actuarial assumptions) used to determine the amount allowed as a deduction under subsection (a) shall be treated as a change in accounting method under section 446(e).
• 26 U.S.C. § 6110(g)(5)(B)(iii)

  Go to provision →
  (iii) a taxpayer’s method of accounting under section 446(e), or