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Sec. 481 Adjustments required by changes in method of accounting
https://www.taxnotes.com/federal-research-library/internal-revenue-code-1986/sec-481-adjustments-required-changes-method-accounting/9598536
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26 CFR § 1.481-1 - Adjustments in general.
https://www.law.cornell.edu/cfr/text/26/1.481-1
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[PDF] Internal Revenue Service, Treasury § 1.481–1 - GovInfo
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Taxable Year of Income Inclusion Under an Accrual Method of ...
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481, Adjustments Required by Changes in Method of Accounting
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Joint Committee Report JCS-1-18: General explanation of the Tax ...
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[PDF] Internal Revenue Service, Treasury § 1.861–18 - GovInfo
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26 CFR § 1.481-3 - Adjustments attributable to pre-1954 years ...
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