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Subpart C—Taxable Year for Which Deductions Tak...
Subpart C—Taxable Year for Which Deductions Taken (§§ 461 – 470)
§ 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 Repealed.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 Repealed.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, 101 Stat. 1330–387]
§ 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 Repealed.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, 100 Stat. 2373]
§ 467. Certain payments for the use of property or services
§ 468. Special rules for mining and solid waste reclamation and closing costs
§ 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 governments or other tax-exempt entities