Subpart C – Taxable Year For Which Deductions Taken

Taxable Year For Which Deductions Taken

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter E > Part II > Subpart C

Details

• Reference: Subpart C
• Legend: Taxable Year For Which Deductions Taken
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–357, title VIII, §848(b), Oct. 22, 2004, 118 Stat. 1606, added item 470.

1987—Pub. L. 100–203, title X, §10201(b)(7), Dec. 22, 1987, 101 Stat. 1330–387, struck out item 463 Accrual of vacation pay.

1986—Pub. L. 99–514, title IV, §404(b)(2), title V, §501(b), title VIII, §823(b)(2), title XVIII, §§1807(a)(7)(B), 1899A(71), Oct. 22, 1986, 100 Stat. 2224, 2241, 2374, 2815, 2963, substituted for certain farming expenses for in case of farming syndicates in item 464, struck out item 466 Qualified discount coupons redeemed after close of taxable year, inserted the before use in item 467, and added items 468B and 469.

1984—Pub. L. 98–369, div. A, title I, §§91(b)(2), (c)(2), 92(b), July 18, 1984, 98 Stat. 604, 606, 612, added items 467, 468, and 468A.

1978—Pub. L. 95–600, title II, §201(c)(2), title III, §373(b), Nov. 6, 1978, 92 Stat. 2816, 2865, struck out in case of certain activities after amount at risk in item 465 and added item 466.

1976—Pub. L. 94–455, title II, §§204(b), 207(a)(2), Oct. 4, 1976, 90 Stat. 1532, 1537, added items 464 and 465.

1975—Pub. L. 93–625, §4(b), Jan. 3, 1975, 88 Stat. 2111, added item 463.

1955—Act June 15, 1955, ch. 143, §2(3), 69 Stat. 135, struck out item 462 Reserves for estimated expenses, etc.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-453B in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-453B, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-451 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-451, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-452 in the Legal Encyclopedia: Accounting

In this entry about 26-U.S.C.-452, find legal reference material, bibliographies and premiere content related to accounting in the American Encyclopedia of Law, presenting a comprehensive view of the United States accounting-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 461 – General Rule For Taxable Year of Deduction
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 462 – [Repealed. June 15, 1955, Ch. 143, §1(B), 69 Stat. 134]
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 463 – [Repealed. Pub. L. 100-203, Title X, §10201(A), Dec. 22, 1987, 101 Stat. 1330-387]
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 464 – Limitations On Deductions For Certain Farming
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 465 – Deductions Limited to Amount At Risk
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 466 – [Repealed. Pub. L. 99-514, Title VIII, §823(A), Oct. 22, 1986, 100 Stat. 2373]
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 467 – Certain Payments For The Use of Property Or Services
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 468 – Special Rules For Mining and Solid Waste Reclamation and Closing Costs
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 468A – Special Rules For Nuclear Decommissioning Costs
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 468B – Special Rules For Designated Settlement Funds
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 469 – Passive Activity Losses and Credits Limited
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart C/Section 470 – Limitation On Deductions Allocable to Property Used By Governments Or Other Tax-Exempt Entities