Subpart B - Taxable Year for Which Items of Gross Income Included
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Subpart B - Taxable Year for Which Items of Gross Income Included
26 USC 451 - General rule for taxable year of inclusion
26 USC 452 - Repealed. June 15, 1955, ch. 143, 1(a), 69 Stat. 134]
26 USC 453 - Installment method
26 USC 453A - Special rules for nondealers
26 USC 453B - Gain or loss disposition of installment obligations
26 USC 453C - Repealed. Pub. L. 100203, title X, 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330388]
26 USC 454 - Obligations issued at discount
26 USC 455 - Prepaid subscription income
26 USC 456 - Prepaid dues income of certain membership organizations
26 USC 457 - Deferred compensation plans of State and local governments and tax-exempt organizations
26 USC 458 - Magazines, paperbacks, and records returned after the close of the taxable year
26 USC 460 - Special rules for long-term contracts
‹ 26 USC 448 - Limitation on use of cash method of accounting
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26 USC 451 - General rule for taxable year of inclusion ›
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