### Question
What does paperback mean?


### Answer
**Paperback** has the following meaning in *26 U.S.C. § 458*:

> any book which has a flexible outer cover and the pages of which are affixed directly to such outer cover

#### Citation:
  - *26 U.S.C. § 458*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart B-Taxable Year for Which Items of Gross Income Included**

