Page 574 - Large Business IRS Training Guides
P. 574

Method of Accounting










            • The use of the deferral method under


                   § 451(c) is a method of accounting



                   under section 446.







            • A change in the manner of



                   recognizing advance payments in


                   revenue is a change in method of


                   accounting under section 446 and the



                   accompanying regulations.









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