United States Code · Part
Part II — Methods Of Accounting
26 U.S.C. pt. ptII
- § 446 General Rule For Methods Of Accounting
- § 447 Method Of Accounting For Corporations Engaged In Farming
- § 448 Limitation On Use Of Cash Method Of Accounting
- § 451 General Rule For Taxable Year Of Inclusion
- § 452 Repealed. June 15, 1955, Ch. 143, § 1(a), 69 Stat. 134]
- § 453 Installment Method
- § 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
- § 458 Magazines, Paperbacks, And Records Returned After The Close Of The Taxable Year
- § 460 Special Rules For Long-term Contracts
- § 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- § 462 Repealed.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- § 463 Repealed.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- § 466 Repealed.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
- § 469 Passive Activity Losses And Credits Limited
- § 470 Limitation On Deductions Allocable To Property Used By Governments Or Other Tax-exempt Entities
- § 471 General Rule For Inventories
- § 472 Last-in, First-out Inventories
- § 473 Qualified Liquidations Of Lifo Inventories
- § 474 Simplified Dollar-value Lifo Method For Certain Small Businesses
- § 475 Mark To Market Accounting Method For Dealers In Securities
- § 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- § 453C Repealed.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]
- § 457A Nonqualified Deferred Compensation From Certain Tax Indifferent Parties
- § 468A Special Rules For Nuclear Decommissioning Costs
- § 468B Special Rules For Designated Settlement Funds