26 U.S.C. § 463
Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387
[§ 463. Repealed. Pub. L. 100–203, title X, § 10201(a) , Dec. 22, 1987 , 101 Stat. 1330–387 ]
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Cited by 6
- 26 CFR § 1.162-10T — Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
- 26 CFR § 1.404(a)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary)
- 26 CFR § 1.404(b)-1T — Method or arrangement of contributions, etc., deferring the receipt of compensation or providing for deferred benefits. (Temporary)
- 26 CFR § 1.404(d)-1T — Questions and answers relating to deductibility of deferred compensation and deferred benefits for independent contractors. (Temporary)
- 26 CFR § 1.419-1T — Treatment of welfare benefit funds. (Temporary)
- 26 CFR § 301.9100-16T — Election to accrue vacation pay.
Nearby sections (25 sections)
- 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- 453C · Repealed.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
- 462 · Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134
- 463 · Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987,…
- 464 · Limitations on deductions for certain farming expenses
- 465 · Deductions limited to amount at risk
- 466 · Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986,…
- 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
- 473 · Qualified liquidations of LIFO inventories