Versions of 26 CFR 1.451-3 - Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting on LawServer 2024 26 CFR 1.451-3 – Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting 2023 26 CFR 1.451-3 – Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting 2022 26 CFR 1.451-3 – Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting 2021 26 CFR 1.451-3 – Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting