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2012 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)
Subpart B - Taxable Year for Which Items of Gross Income Included (§§ 451 - 460)
Table Of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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 B - Taxable Year for Which Items of Gross Income Included
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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Sec.
451.General rule for taxable year of inclusion.
[452.Repealed.]
453.Installment method.
453A.Special rules for nondealers.
453B.Gain or loss on disposition of installment obligations.1

        

[453C.Repealed.]
454.Obligations issued at discount.
455.Prepaid subscription income.
456.Prepaid dues income of certain membership organizations.
457.Deferred compensation plans of State and local governments and tax-exempt organizations.
457A.Nonqualified deferred compensation from certain tax indifferent parties.
458.Magazines, paperbacks, and records returned after the close of the taxable year.
460.Special rules for long-term contracts.

        

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