---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schE/ptII"
level: "part"
label: "Part II"
heading: "Methods of Accounting"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schE-ptII"
sections_count: 33
---

# Part II — Methods of Accounting

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter E — Accounting Periods and Methods of Accounting

## Contents

- [Subpart A — Methods of Accounting in General](/usc/26/stA-ch1-schE-ptII-sptA.md)
- [Subpart B — Taxable Year for Which Items of Gross Income Included](/usc/26/stA-ch1-schE-ptII-sptB.md)
- [Subpart C — Taxable Year for Which Deductions Taken](/usc/26/stA-ch1-schE-ptII-sptC.md)
- [Subpart D — Inventories](/usc/26/stA-ch1-schE-ptII-sptD.md)