Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 462
[§462. Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134]
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Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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
- 466 · [§466. Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22,…
- 467 · Certain payments for the use of property or services
- 468 · Special rules for mining and solid waste reclamation and closing…
- 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…
- 471 · General rule for inventories
- 472 · Last-in, first-out inventories