26 U.S.C. § 452
Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134
[§ 452. Repealed. June 15, 1955, ch. 143, § 1(a) , 69 Stat. 134 ]
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Cited by 12
- 26 CFR § 1.1321-1 — Involuntary liquidation of lifo inventories.
- 26 CFR § 1.563-3 — Dividends considered as paid on last day of taxable year.
- 26 CFR § 1.9000-1 — Statutory provisions.
- 26 CFR § 1.9000-2 — Effect of repeal in general.
- 26 CFR § 1.9000-3 — Requirement of statement showing increase in tax liability.
- 26 CFR § 1.9000-4 — Form and content of statement.
- 26 CFR § 1.9000-5 — Effect of filing statement.
- 26 CFR § 1.9000-6 — Provisions for the waiver of interest.
- 26 CFR § 1.9000-7 — Provisions for estimated tax.
- 26 CFR § 1.9000-8 — Extension of time for making certain payments.
- 26 CFR § 301.6305-1 — Assessment and collection of certain liability.
- 26 U.S.C. § 6305 — Collection of certain liability
Nearby sections (25 sections)
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- 432 · Additional funding rules for multiemployer plans in endangered…
- 433 · Minimum funding standards for CSEC plans
- 436 · Funding-based limits on benefits and benefit accruals under…
- 441 · Period for computation of taxable income
- 442 · Change of annual accounting period
- 443 · Returns for a period of less than 12 months
- 444 · Election of taxable year other than required taxable year
- 446 · General rule for methods of accounting
- 447 · Method of accounting for corporations engaged in farming
- 448 · Limitation on use of cash method of accounting
- 451 · General rule for taxable year of inclusion
- 452 · Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134
- 453 · Installment method
- 453A · Special rules for nondealers
- 453B · Gain or loss on disposition of installment obligations
- 453C · Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22,…
- 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…
- 457A · Nonqualified deferred compensation from certain tax indifferent…
- 458 · Magazines, paperbacks, and records returned after the close of…
- 460 · Special rules for long-term contracts
- 461 · General rule for taxable year of deduction