Title 26Subpart
Subpart C—Taxable Year for Which Deductions Taken
Contents
- § 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 Repealed.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 Repealed.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), Dec. 22, 1987, 101 Stat. 1330–387]
- § 464. Limitations on deductions for certain farming expenses
- § 465. Deductions limited to amount at risk
- [§466. Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373]
- § 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