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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter E - Accounting Periods and Methods of Accounting
Part II - METHODS OF ACCOUNTING
Subpart C - Taxable Year for Which Deductions Taken
26 USC § 463
26 USC § 463
Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387
October 30, 2020
USC
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