Subchapter E: Accounting Periods and Methods of Accounting
Part II: METHODS OF ACCOUNTING
- Subpart A: Methods of Accounting in General
- Subpart B: Taxable Year for Which Items of Gross Income Included
- Section 451: General rule for taxable year of inclusion
- [Section 452: Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
- Section 453: Installment method
- Section 453A: Special rules for nondealers
- Section 453B: Gain or loss on disposition of installment obligations
- [Section 453C: Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
- Section 454: Obligations issued at discount
- Section 455: Prepaid subscription income
- Section 456: Prepaid dues income of certain membership organizations
- Section 457: Deferred compensation plans of State and local governments and tax-exempt organizations
- Section 457A: Nonqualified deferred compensation from certain tax indifferent parties
- Section 458: Magazines, paperbacks, and records returned after the close of the taxable year
- Section 460: Special rules for long-term contracts
- Subpart C: Taxable Year for Which Deductions Taken
- Section 461: General rule for taxable year of deduction
- [Section 462: Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
- [Section 463: Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
- Section 464: Limitations on deductions for certain farming expenses
- Section 465: Deductions limited to amount at risk
- [Section 466: Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]
- Section 467: Certain payments for the use of property or services
- Section 468: Special rules for mining and solid waste reclamation and closing costs
- Section 468A: Special rules for nuclear decommissioning costs
- Section 468B: Special rules for designated settlement funds
- Section 469: Passive activity losses and credits limited
- Section 470: Limitation on deductions allocable to property used by governments or other tax-exempt entities
- Subpart D: Inventories