1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter E - Accounting Periods and Methods of Accounting
  6. Part II - METHODS OF ACCOUNTING
  7. Subpart C - Taxable Year for Which Deductions Taken
  8. 26 USC § 462
26 USC § 462
Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
October 30, 2020
USC
Previous
§ 461 General rule for taxable year of deduction
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§ 463 Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387

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