There is a newer version of the US Code
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 C - Taxable Year for Which Deductions Taken (§§ 461 - 470)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- 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- Section 462 - Repealed.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- Section 463 - Repealed.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- Section 466 - Repealed.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
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