Title 26Subpart
Subpart B—Taxable Year for Which Items of Gross Income Included
Contents
- § 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 Repealed.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 on disposition of installment obligations
- [§453C. Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
- § 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