There is a newer version
of
this Subpart
2018 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
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 451 to 460 |
| 2018 |
| January 14, 2019 |
| No |
| 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- Sec. 452 - Repealed.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 on 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- Sec. 453C - Repealed.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
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
