CFR /  Title 26  /  Part 1  /  Sec. 1.471-10 Applicability of long-term contract methods.

See Sec. 1.460-2 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]