26 CFR Topic
taxable year for which items of gross income included
June 25, 2020
§
1.453A-2
[Reserved]
§
1.451-1
General rule for taxable year of inclusion
§
1.451-2
Constructive receipt of income
§
1.451-4
Accounting for redemption of trading stamps and coupons
§
1.451-6
Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage
§
1.451-7
Election relating to livestock sold on account of drought
§
§1.453-1--1.453-2
[Reserved]
§
1.453-3
Purchaser evidences of indebtedness payable on demand or readily tradable
§
§1.453-4--1.453.8
[Reserved]
§
1.453-9
Gain or loss on disposition of installment obligations
§
1.453-10
[Reserved]
§
1.453-11
Installment obligations received from a liquidating corporation
§
1.453-12
Allocation of unrecaptured section 1250 gain reported on the installment method
§
1.453A-0
Table of contents
§
1.453A-1
Installment method of reporting income by dealers on personal property
§
1.453A-3
Requirements for adoption of or change to installment method by dealers in personal property
§
1.454-1
Obligations issued at discount
§
1.455-1
Treatment of prepaid subscription income
§
1.455-2
Scope of election under section 455
§
1.455-3
Method of allocation
§
1.455-4
Cessation of taxpayer's liability
§
1.455-5
Definitions and other rules
§
1.455-6
Time and manner of making election
§
1.457-1
General overviews of section 457
§
1.457-2
Definitions
§
1.456-1
Treatment of prepaid dues income
§
1.456-2
Scope of election under section 456
§
1.456-3
Method of allocation
§
1.456-4
Cessation of liability or existence
§
1.456-5
Definitions and other rules
§
1.456-6
Time and manner of making election
§
1.456-7
Transitional rule
§
1.457-3
General introduction to eligible plans
§
1.457-4
Annual deferrals, deferral limitations, and deferral agreements under eligible plans
§
1.457-5
Individual limitation for combined annual deferrals under multiple eligible plans
§
1.457-6
Timing of distributions under eligible plans
§
1.457-7
Taxation of Distributions Under Eligible Plans
§
1.457-8
Funding rules for eligible plans
§
1.457-9
Effect on eligible plans when not administered in accordance with eligibility requirements
§
1.457-10
Miscellaneous provisions
§
1.457-11
Tax treatment of participants if plan is not an eligible plan
§
1.457-12
Effective dates
§
1.458-1
Exclusion for certain returned magazines, paperbacks, or records
§
1.458-2
Manner of and time for making election
§
1.460-0
Outline of regulations under section 460
§
1.460-1
Long-term contracts
§
1.460-2
Long-term manufacturing contracts
§
1.460-3
Long-term construction contracts
§
1.460-4
Methods of accounting for long-term contracts
§
1.460-5
Cost allocation rules
§
1.460-6
Look-back method
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