There Is a Newer Version of the U.S. Code
2010 US Code
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
Subpart C - Taxable Year for Which Deductions Taken
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| Publication Title | United States Code, 2006 Edition, Supplement 4, 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 Subpart C - Taxable Year for Which Deductions Taken |
| Contains | sections 461 to 470 |
| Date | 2010 |
| Laws in Effect as of Date | January 7, 2011 |
| Positive Law | No |
| Disposition | standard |
- Sec. 461 - General rule for taxable year of deduction
- Sec. 462 - Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
- Sec. 463 - Repealed. Pub. L. 100-203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330-387
- Sec. 464 - Limitations on deductions for certain farming
- Sec. 465 - Deductions limited to amount at risk
- Sec. 466 - Repealed. Pub. L. 99-514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373
- Sec. 467 - Certain payments for the use of property or services
- Sec. 468 - Special rules for mining and solid waste reclamation and closing costs
- Sec. 468A - Special rules for nuclear decommissioning costs
- Sec. 468B - Special rules for designated settlement funds
- Sec. 469 - Passive activity losses and credits limited
- Sec. 470 - Limitation on deductions allocable to property used by governments or other tax-exempt entities
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