26 USC tA - Taxable Year for Which Items of Gross Income Included

United States Code

U.S. Code most recently checked for updates: Jun 08, 2023

§ 451. General rule for taxable year of inclusion

[§ 452. Repealed.

§ 453. Installment method

§ 453A. Special rules for nondealers

§ 453B. Gain or loss on disposition of installment obligations

[§ 453C. Repealed.

§ 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