2016 US Code
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
Table of Contents

Download PDF
Table of Contents
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Repealed.]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Repealed.]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.

        

Publication Title United States Code, 2012 Edition, Supplement 4, 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
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.