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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter E
Part II
Subpart B
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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[Section 452: Repealed.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[Section 453C: Repealed.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