26 U.S.C. § 462 - Repealed. June 15, 1955, ch. 143, 1(b), 69 Stat. 134]
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26 USC 462 - Repealed. June 15, 1955, ch. 143, 1(b), 69 Stat. 134]
Section, act Aug. 16, 1954, ch. 736 68A Stat. 158, related to reserves for estimated expenses.
‹ 26 USC 461 - General rule for taxable year of deduction
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26 USC 463 - Repealed. Pub. L. 100203, title X, 10201(a), Dec. 22, 1987, 101 Stat. 1330387] ›
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