Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 453C
[§453C. Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
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Nearby sections (25 sections)
- 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 · [§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 Repealed.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 · [§453C. Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec.…
- 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
- 462 · [§462. Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134]
- 463 · [§463. Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22,…
- 464 · Limitations on deductions for certain farming expenses
- 465 · Deductions limited to amount at risk