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