Subpart C - Taxable Year for Which Deductions Taken
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Subpart C - Taxable Year for Which Deductions Taken
26 USC 461 - General rule for taxable year of deduction
26 USC 462 - Repealed. June 15, 1955, ch. 143, 1(b), 69 Stat. 134]
26 USC 463 - Repealed. Pub. L. 100203, title X, 10201(a), Dec. 22, 1987, 101 Stat. 1330387]
26 USC 464 - Limitations on deductions for certain farming
26 USC 465 - Deductions limited to amount at risk
26 USC 466 - Repealed. Pub. L. 99514, title VIII, 823(a), Oct. 22, 1986, 100 Stat. 2373]
26 USC 467 - Certain payments for the use of property or services
26 USC 468 - Special rules for mining and solid waste reclamation and closing costs
26 USC 468A - Special rules for nuclear decommissioning costs
26 USC 468B - Special rules for designated settlement funds
26 USC 469 - Passive activity losses and credits limited
26 USC 470 - Limitation on deductions allocable to property used by governments or other tax-exempt entities
‹ 26 USC 460 - Special rules for long-term contracts
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26 USC 461 - General rule for taxable year of deduction ›
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