26 USC Subpart B
Taxable Year for Which Items of Gross Income Included
October 30, 2020
§
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Repealed.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Repealed.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
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