Subpart D - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
- Section 47:91 - Period for computation of taxable income
- Section 47:92 - Period in which items of gross income are included
- Section 47:93 - Period for which deductions and credits shall be taken
- Section 47:94 - Installment basis
- Section 47:95 - Allocation of income and deductions and prevention of tax evasion
- Section 47:96 - Change of accounting period
- Section 47:97 - Returns for a period of less than twelve months
- Section 47:98 - Definitions