There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter E - Accounting Periods and Methods of Accounting (§§ 441 - 483)
Part II - METHODS OF ACCOUNTING (§§ 446 - 475)
View Metadata
Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter E - Accounting Periods and Methods of Accounting PART II - METHODS OF ACCOUNTING |
Contains | sections 446 to 475 |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Subpart A - Methods of Accounting in General (§§ 446 - 448)
- Subpart B - Taxable Year for Which Items of Gross Income Included (§§ 451 - 460)
- Table Of Contents
- Front Matter
- 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- Section 452 - Repealed.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 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- Section 453C - Repealed.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 (§§ 461 - 470)
- Table Of Contents
- Front Matter
- 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- Section 462 - Repealed.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- Section 463 - Repealed.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
- 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- Section 466 - Repealed.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 (§§ 471 - 475)
- Table Of Contents
- Front Matter
- Section 471 - General rule for inventories
- Section 472 - Last-in, first-out inventories
- Section 473 - Qualified liquidations of LIFO inventories
- Section 474 - Simplified dollar-value LIFO method for certain small businesses
- Section 475 - Mark to market accounting method for dealers in securities
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.