See section 1.460-2 for rules providing for the application of the long-term contract methods to certain manufacturing contracts.
[Adopted by T.D. 7397, 41 FR 2637, Jan. 19, 1976. Revised by T.D. 8067, 51 FR 393, Jan. 6, 1986, as amended by T.D. 8929, 66 FR 2219-2241, Jan. 11, 2001.]