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Treasury Regulations (26 C.F.R.)

26 CFR § 1.471-10

Applicability of long-term contract methods.

Official textecfr.govlast amended

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]

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In this part (40 sections)
  1. 1.469-3T · Passive activity credit (temporary).
  2. 1.469-4 · Definition of activity.
  3. 1.469-4T · Definition of activity (temporary).
  4. 1.469-5 · Material participation.
  5. 1.469-5T · Material participation (temporary).
  6. 1.469-6 · Treatment of losses upon certain dispositions. [Reserved]
  7. 1.469-7 · Treatment of self-charged items of interest income and…
  8. 1.469-8 · Application of section 469 to trust, estates, and their…
  9. 1.469-9 · Rules for certain rental real estate activities.
  10. 1.469-10 · Application of section 469 to publicly traded partnerships.
  11. 1.469-11 · Applicability date and transition rules.
  12. 1.471-1 · Need for inventories.
  13. 1.471-2 · Valuation of inventories.
  14. 1.471-3 · Inventories at cost.
  15. 1.471-4 · Inventories at cost or market, whichever is lower.
  16. 1.471-5 · Inventories by dealers in securities.
  17. 1.471-6 · Inventories of livestock raisers and other farmers.
  18. 1.471-7 · Inventories of miners and manufacturers.
  19. 1.471-8 · Inventories of retail merchants.
  20. 1.471-9 · Inventories of acquiring corporations.
  21. 1.471-10 · Applicability of long-term contract methods.
  22. 1.471-11 · Inventories of manufacturers.
  23. 1.472-1 · Last-in, first-out inventories.
  24. 1.472-2 · Requirements incident to adoption and use of LIFO inventory…
  25. 1.472-3 · Time and manner of making election.
  26. 1.472-4 · Adjustments to be made by taxpayer.
  27. 1.472-5 · Revocation of election.
  28. 1.472-6 · Change from LIFO inventory method.
  29. 1.472-7 · Inventories of acquiring corporations.
  30. 1.472-8 · Dollar-value method of pricing LIFO inventories.
  31. 1.475-0 · Table of contents.
  32. 1.475(a)-1 - 1.475(a)-2 · §§ 1.475(a)-1-1.475(a)-2 [Reserved]
  33. 1.475(a)-3 · (a)-3 Acquisition by a dealer of a security with a…
  34. 1.475(a)-4 · (a)-4 Valuation safe harbor.
  35. 1.475(b)-1 · (b)-1 Scope of exemptions from mark-to-market requirement.
  36. 1.475(b)-2 · (b)-2 Exemptions—identification requirements.
  37. 1.475(b)-3 · (b)-3 [Reserved]
  38. 1.475(c)-1 · (c)-1 Definitions—dealer in securities.
  39. 1.475(c)-2 · (c)-2 Definitions—security.
  40. 1.475(d)-1 · (d)-1 Character of gain or loss.
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