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§ 1.471-10 Part 1: Income Taxes

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

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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]
Citation
26 C.F.R. § 1.471-10