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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Inventories |
§ 1.471-10 - Applicability of long-term contract methods.
Latest version.
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§ 1.471-10 Applicability of long-term contract methods.
See § 1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts.
[T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2240, Jan. 11, 2001]