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2017 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
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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Repealed.]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Repealed.]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 5, 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 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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