26 CFR 1.471-10

§ 1.471-10 Applicability of long-term contract methods.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.471-10, § 1.471-10 Applicability of long-term contract methods, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110221
Permanent ID: ys:prov:110221@1
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Full text

See § 1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.