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Subpart B—Taxable Year for Which Items of Gross...
Subpart B—Taxable Year for Which Items of Gross Income Included (§§ 451 – 460)
§ 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 Repealed.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 Repealed.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, 1987, 101 Stat. 1330–388]
§ 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 tax-exempt organizations
§ 457A. Nonqualified deferred compensation from certain tax indifferent parties
§ 458. Magazines, paperbacks, and records returned after the close of the taxable year
§ 460. Special rules for long-term contracts