Subpart C: Taxable Year for Which Deductions Taken

[Section 462: Repealed.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[Section 463: Repealed.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[Section 466: Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]