Code of Federal Regulations · Section

§ 44.110 — [reserved]

27 C.F.R. § 44.110

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27 C.F.R. § 44.109 27 C.F.R. § 44.111

Authorizing Statute

Limitation on use of cash method of accounting
26 U.S.C. § 448
Definitions
31 U.S.C. § 9301