CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER A—INCOME TAX (Parts 1–19) > PART 1—INCOME TAXES > 1.448-1—Limitation on the use of the cash receipts and disbursements method of accounting.

1.448-1—Limitation on the use of the cash receipts and disbursements method of accounting.