Subpart D
ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
Sections
- § 47:91 Period for computation of taxable income active
- § 47:92 Period in which items of gross income are included active
- § 47:93 Period for which deductions and credits shall be taken active
- § 47:94 Installment basis active
- § 47:95 Allocation of income and deductions and prevention of tax evasion active
- § 47:96 Change of accounting period active
- § 47:97 Returns for a period of less than twelve months active
- § 47:98 Definitions active