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)
Table Of Contents

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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 Table Of Contents
Date	2012
Laws in Effect as of Date	January 15, 2013
Positive Law	No
Disposition	standard

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Sec.
461.	General rule for taxable year of deduction.
[462, 463.	Repealed.]
464.	Limitations on deductions for certain farming expenses.¹

465.	Deductions limited to amount at risk.
[466.	Repealed.]
467.	Certain payments for the use of property or services.
468.	Special rules for mining and solid waste reclamation and closing costs.
468A.	Special rules for nuclear decommissioning costs.
468B.	Special rules for designated settlement funds.
469.	Passive activity losses and credits limited.
470.	Limitation on deductions allocable to property used by governments or other tax-exempt entities.

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