26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter E-Accounting Periods and Methods of AccountingPART II-METHODS OF ACCOUNTINGSubpart B-Taxable Year for Which Items of Gross Income Included
Jump To: MiscellaneousAmendments

Subpart B-Taxable Year for Which Items of Gross Income Included

Sec.
451.
General rule for taxable year of inclusion.
[452.
Repealed.]
453.
Installment method.
453A.
Special rules for nondealers.
453B.
Gain or loss on disposition of installment obligations.
[453C.
Repealed.]
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.
457A.
Nonqualified deferred compensation from certain tax indifferent parties.
458.
Magazines, paperbacks, and records returned after the close of the taxable year.
460.
Special rules for long-term contracts.

        

Editorial Notes

Amendments

Pub. L. 110–343, div. C, title VIII, §801(c), Oct. 3, 2008, 122 Stat. 3931 , added item 457A.

1988- Pub. L. 100–647, title V, §5076(b)(2), Nov. 10, 1988, 102 Stat. 3683 , struck out "of real property" after "rules for nondealers" in item 453A.

1987- Pub. L. 100–203, title X, §10202(a)(2), (c)(2), Dec. 22, 1987, 101 Stat. 1330–388 , 1330-392, substituted "Special rules for nondealers of real property" for "Installment method for dealers in personal property" in item 453A, and struck out item 453C "Certain indebtedness treated as payments on installment obligations".

1986- Pub. L. 99–514, title XI, §1107(b), (c), Oct. 22, 1986, 101 Stat. 2430 , added item 457, applicable to taxable years beginning after Dec. 31, 1988, with certain exceptions, and struck out former item 457 "Deferred compensation plans with respect to service for State and local governments".

Pub. L. 99–514, title VIII, §§804(c), 811(b), Oct. 22, 1986, 100 Stat. 2361 , 2368, added items 453C and 460.

1980- Pub. L. 96–471, §2(d), Oct. 19, 1980, 94 Stat. 2254 , added items 453 to 453B and struck out former item 453 "Installment method".

1978- Pub. L. 95–600, title I, §131(b), title III, §372(b), Nov. 6, 1978, 92 Stat. 2782 , 2862, added items 457 and 458.

1961- Pub. L. 87–109, §1(b), July 26, 1961, 75 Stat. 224 , added item 456.

1958- Pub. L. 85–866, title I, §28(b), Sept. 2, 1958, 72 Stat. 1626 , added item 455, effective with respect to taxable years beginning after Dec. 31, 1957. See section 28(c) of Pub. L. 85–866 set out as an Effective Date note under section 455 of this title.

1955-Act June 15, 1955, ch. 143, §2(2), 69 Stat. 135 , struck out item 452 "Adjustment in case of position inconsistent with prior income tax liability".