Implements § 471Open in workspace
Reg. § 1.471-10 Applicability of long-term contract methods.
26 CFR § 1.471-10eCFR, current through 2026-07-14
See for rules providing for the application of the long-term contract methods to certain manufacturing contracts.
[T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2240, Jan. 11, 2001]