26 USC Subpart C
Taxable Year for Which Deductions Taken
October 30, 2020
§
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Repealed.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Repealed.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Repealed.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
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