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Treasury Regulations · 26 CFR Part 1

Methods of accounting in general (§§ 1.446-1 to 1.448-3)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.446-1 General rule for methods of accounting.
  2. § 1.446-2 Method of accounting for interest.
  3. § 1.446-3 Notional principal contracts.
  4. § 1.446-3T Notional principal contracts (temporary).
  5. § 1.446-4 Hedging transactions.
  6. § 1.446-5 Debt issuance costs.
  7. § 1.446-6 REMIC inducement fees.
  8. § 1.446-7 Net asset value method for certain money market fund shares.
  9. § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting.
  10. § 1.448-1T Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
  11. § 1.448-2 Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017.
  12. § 1.448-3 Nonaccrual of certain amounts by service providers.