Subjgrp 4. methods of accounting in general

• § 1.446-1 - General rule for methods of accounting.
• § 1.446-2 - Method of accounting for interest.
• § 1.446-3 - Notional principal contracts.
• § 1.446-3T - Notional principal contracts (temporary).
• § 1.446-4 - Hedging transactions.
• § 1.446-5 - Debt issuance costs.
• § 1.446-6 - REMIC inducement fees.
• § 1.446-7 - Net asset value method for certain money market fund shares.
• § 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.
• § 1.448-1T - Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
• § 1.448-2 - Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
• § 1.448-3 - Nonaccrual of certain amounts by service providers.