---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Accounting Periods and Methods of Accounting"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schE"
sections_count: 40
---

# Subchapter E — Accounting Periods and Methods of Accounting

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Accounting Periods](/usc/26/stA-ch1-schE-ptI.md)
- [Part II — Methods of Accounting](/usc/26/stA-ch1-schE-ptII.md)
- [Part III — Adjustments](/usc/26/stA-ch1-schE-ptIII.md)