US Code

Tag: Accounting

  • 26-U.S.C.-453

    26-U.S.C.-453 §453 – Installment Method Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart B > Section 453 Details Reference: Section 453 Legend: §453 – Installment Method USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in this section, income from an installment sale shall be taken into account for purposes of this title under the…

  • 31-U.S.C.-3523

    31-U.S.C.-3523 §3523 – General Audit Authority of The Comptroller General Pathway Title 31 > Subtitle III > Chapter 35 > Subchapter III > Section 3523 Details Reference: Section 3523 Legend: §3523 – General Audit Authority of The Comptroller General USCode Year: 2013 Provision Content (a) Except as specifically provided by law, the Comptroller General shall audit the financial transactions of each agency. In…

  • Subchapter E –

    Subchapter E – Accounting Periods and Methods of Accounting Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E Details Reference: Subchapter E Legend: Accounting Periods and Methods of Accounting USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 26-U.S.C.-424 in the Legal Encyclopedia: Income Taxes In this entry about 26-U.S.C.-424, find legal reference material, bibliographies and premiere…

  • 31-U.S.C.-1554

    31-U.S.C.-1554 §1554 – Audit, Control, and Reporting Pathway Title 31 > Subtitle II > Chapter 15 > Subchapter IV > Section 1554 Details Reference: Section 1554 Legend: §1554 – Audit, Control, and Reporting USCode Year: 2013 Provision Content (a) Any audit requirement, limitation on obligations, or reporting requirement that is applicable to an appropriation account shall remain applicable to that account after the…

  • 26-U.S.C.-443

    26-U.S.C.-443 §443 – Returns For A Period of Less Than 12 Months Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part I > Section 443 Details Reference: Section 443 Legend: §443 – Returns For A Period of Less Than 12 Months USCode Year: 2013 Provision Content (a) Returns for short period A return for a period of less than 12…

  • Subpart ii – Accounting Policies and Audits

    Subpart ii – Accounting Policies and Audits Accounting Policies and Audits Pathway Title 22 > Chapter 51 > Subchapter I > Part 3 > Subpart ii Details Reference: Subpart ii Legend: Accounting Policies and Audits USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage 22-U.S.C.-3673 in the Legal Encyclopedia: Foreign Relations In this entry about 22-U.S.C.-3673, find legal reference material, bibliographies and…

  • 31-U.S.C.-1511

    31-U.S.C.-1511 §1511 – Definition and Application Pathway Title 31 > Subtitle II > Chapter 15 > Subchapter II > Section 1511 Details Reference: Section 1511 Legend: §1511 – Definition and Application USCode Year: 2013 Provision Content (a) In this subchapter, appropriations means— (1) appropriated amounts; (2) funds; and (3) authority to make obligations by contract before appropriations. (b) This subchapter does not apply…

  • Subpart C – Taxable Year For Which Deductions Taken

    Subpart C – Taxable Year For Which Deductions Taken Taxable Year For Which Deductions Taken Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart C Details Reference: Subpart C Legend: Taxable Year For Which Deductions Taken USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title VIII, §848(b), Oct. 22, 2004, 118 Stat. 1606, added item 470.…

  • 26-U.S.C.-473

    26-U.S.C.-473 §473 – Qualified Liquidations of Lifo Inventories Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart D > Section 473 Details Reference: Section 473 Legend: §473 – Qualified Liquidations of Lifo Inventories USCode Year: 2013 Provision Content (a) General rule If, for any liquidation year— (1) there is a qualified liquidation of goods which the taxpayer inventories under…

  • Subpart C – Taxable Year For Which Deductions Taken

    Subpart C – Taxable Year For Which Deductions Taken Taxable Year For Which Deductions Taken Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart C Details Reference: Subpart C Legend: Taxable Year For Which Deductions Taken USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–357, title VIII, §848(b), Oct. 22, 2004, 118 Stat. 1606, added item 470.…