# Treas. Reg. § 1.471-10: Applicability of long-term contract methods.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.471-10>. Interprets 26 U.S.C. § 471.

See § 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]