# Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items
> **IRS** · Rule · Published 2021-01-14 · 86 FR 2974
## Document
- **Document number:** C2-2020-28653
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 2974
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-01-14
- **Treasury docket:** TD 9941
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/01/14/C2-2020-28653/taxable-year-of-income-inclusion-under-an-accrual-method-of-accounting-and-advance-payments-for)
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