26 C.F.R. § 1.471-10 Applicability of long-term contract methods.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
inventories
§ 1.471-10 Applicability of long-term contract methods.
