PART III—ADJUSTMENTS

Sec.
481.
Adjustments required by changes in method of accounting.
482.
Allocation of income and deductions among taxpayers.
483.
Interest on certain deferred payments.

        

Editorial Notes

Amendments

1964—Pub. L. 88–272, title II, §224(b), Feb. 26, 1964, 78 Stat. 79, added item 483.