Treasury Regulations (26 C.F.R.)

26 CFR § 1.471-10 — Applicability of long-term contract methods.

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

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]

Last amended: 2026-04-13