2024 26 CFR 1.448-2 – Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017

2023 26 CFR 1.448-2 – Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017

2022 26 CFR 1.448-2 – Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017

2021 26 CFR 1.448-2 – Limitation on the use of the cash receipts and disbursements method of accounting for taxable years beginning after December 31, 2017

2015 26 CFR 1.448-2 – Nonaccrual of certain amounts by service providers

2014 26 CFR 1.448-2 – Nonaccrual of certain amounts by service providers

2010 26 CFR 1.448-2 – Nonaccrual of certain amounts by service providers

2009 26 CFR 1.448-2 – Nonaccrual of certain amounts by service providers