Subpart C
- ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
Sections
- § 47:287.441 Accounting periods, methods of accounting, and adjustments active
- § 47:287.442 Exceptions to taxable year of inclusion; taxable year deductions taken active
- § 47:287.443 Effective dates, taxable year, 52-53 week year active
- § 47:287.444 Returns for a period of less than twelve months, special tax computation active
- § 47:287.445 Special adjustment for long-term contracts active
- § 47:287.480 Special adjustments by the secretary active