There is a newer version
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2020 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, Supplement 2, 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 |
2020 |
January 13, 2021 |
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- Sec. 452 - Repealed.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- Sec. 453C - Repealed.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
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