26 USC tA - Taxable Year for Which Deductions Taken

United States Code

U.S. Code most recently checked for updates: Sep 18, 2024

§ 461. General rule for taxable year of deduction

[§ 462. Repealed.

[§ 463. Repealed.

§ 464. Limitations on deductions for certain farming expenses

§ 465. Deductions limited to amount at risk

[§ 466. Repealed.

§ 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