There is a newer version of the US Code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 C - Taxable Year for Which Deductions Taken (Sections 461 - 470)
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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 C - Taxable Year for Which Deductions Taken |
Contains | sections 461 to 470 |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- 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- Sec. 462 - Repealed.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- Sec. 463 - Repealed.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- Sec. 466 - Repealed.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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