26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter E, PART II, Subpart C: 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 C-Taxable Year for Which Deductions Taken
Jump To: MiscellaneousAmendments

Subpart C-Taxable Year for Which Deductions Taken

Sec.
461.
General rule for taxable year of deduction.
[462, 463.
Repealed.]
464.
Limitations on deductions for certain farming expenses.
465.
Deductions limited to amount at risk.
[466.
Repealed.]
467.
Certain payments for the use of property or services.
468.
Special rules for mining and solid waste reclamation and closing costs.
468A.
Special rules for nuclear decommissioning costs.
468B.
Special rules for designated settlement funds.
469.
Passive activity losses and credits limited.
470.
Limitation on deductions allocable to property used by governments or other tax-exempt entities.

        

Editorial Notes

Amendments

2004- Pub. L. 108–357, title VIII, §848(b), Oct. 22, 2004, 118 Stat. 1606 , added item 470.

1987- Pub. L. 100–203, title X, §10201(b)(7), Dec. 22, 1987, 101 Stat. 1330–387 , struck out item 463 "Accrual of vacation pay".

1986- Pub. L. 99–514, title IV, §404(b)(2), title V, §501(b), title VIII, §823(b)(2), title XVIII, §§1807(a)(7)(B), 1899A(71), Oct. 22, 1986, 100 Stat. 2224 , 2241, 2374, 2815, 2963, substituted "for certain farming expenses" for "in case of farming syndicates" in item 464, struck out item 466 "Qualified discount coupons redeemed after close of taxable year", inserted "the" before "use" in item 467, and added items 468B and 469.

1984- Pub. L. 98–369, div. A, title I, §§91(b)(2), (c)(2), 92(b), July 18, 1984, 98 Stat. 604 , 606, 612, added items 467, 468, and 468A.

1978- Pub. L. 95–600, title II, §201(c)(2), title III, §373(b), Nov. 6, 1978, 92 Stat. 2816 , 2865, struck out "in case of certain activities" after "amount at risk" in item 465 and added item 466.

1976- Pub. L. 94–455, title II, §§204(b), 207(a)(2), Oct. 4, 1976, 90 Stat. 1532 , 1537, added items 464 and 465.

1975- Pub. L. 93–625, §4(b), Jan. 3, 1975, 88 Stat. 2111 , added item 463.

1955-Act June 15, 1955, ch. 143, §2(3), 69 Stat. 135 , struck out item 462 "Reserves for estimated expenses, etc."