There is a newer version of the US Code
2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter E - Accounting Periods and Methods of Accounting (Sections 441 - 483)
Part II - Methods of Accounting (Sections 446 - 475)
Subpart B - Taxable Year for Which Items of Gross Income Included (Sections 451 - 460)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 2, 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 B - Taxable Year for Which Items of Gross Income Included |
Contains | sections 451 to 460 |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 451 - General rule for taxable year of inclusion
- Sec. 452 - Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
- Sec. 453 - Installment method
- Sec. 453A - Special rules for nondealers
- Sec. 453B - Gain or loss disposition of installment obligations
- Sec. 453C - Repealed. Pub. L. 100-203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330-388
- Sec. 454 - Obligations issued at discount
- Sec. 455 - Prepaid subscription income
- Sec. 456 - Prepaid dues income of certain membership organizations
- Sec. 457 - Deferred compensation plans of State and local governments and tax-exempt organizations
- Sec. 457A - Nonqualified deferred compensation from certain tax indifferent parties
- Sec. 458 - Magazines, paperbacks, and records returned after the close of the taxable year
- Sec. 460 - Special rules for long-term contracts
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