 |
United States Code (Last Updated: May 24, 2014) |
 |
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 A. Methods of Accounting in General |
| § 446. General rule for methods of accounting |
| § 447. Method of accounting for corporations engaged in farming |
| § 448. Limitation on use of cash method of accounting |
| SubPart B. Taxable Year for Which Items of Gross Income Included |
| § 451. General rule for taxable year of inclusion |
| § 452. Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134 |
| § 453. Installment method |
| § 453A. Special rules for nondealers |
| § 453B. Gain or loss disposition of installment obligations |
|
§ 453C. Repealed. Pub. L. 100–203, title X, § 10202(a)(1), |
| § 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 |
| SubPart C. Taxable Year for Which Deductions Taken |
| § 461. General rule for taxable year of deduction |
| § 462. Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134 |
|
§ 463. Repealed. Pub. L. 100–203, title X, § 10201(a), |
| § 464. Limitations on deductions for certain farming |
| § 465. Deductions limited to amount at risk |
|
§ 466. Repealed. Pub. L. 99–514, title VIII, § 823(a), |
| § 467. Certain payments for the use of property or services |
| § 468. Special rules for mining and solid waste reclamation and closing costs |
| § 468A. Special rules for nuclear decommissioning costs |
| § 468B. Special rules for designated settlement funds |
| § 469. Passive activity losses and credits limited |
| § 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities |
| SubPart D. Inventories |
| § 471. General rule for inventories |
| § 472. Last-in, first-out inventories |
| § 473. Qualified liquidations of LIFO inventories |
| § 474. Simplified dollar-value LIFO method for certain small businesses |
| § 475. Mark to market accounting method for dealers in securities |