Subpart B – Taxable Year For Which Items of Gross Income Included

Taxable Year For Which Items of Gross Income Included

Pathway

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

Details

• Reference: Subpart B
• Legend: Taxable Year For Which Items of Gross Income Included
• USCode Year: 2013

Provision Content

Amendments

Pub. L. 110–343, div. C, title VIII, §801(c), Oct. 3, 2008, 122 Stat. 3931, added item 457A.

1988—Pub. L. 100–647, title V, §5076(b)(2), Nov. 10, 1988, 102 Stat. 3683, struck out of real property after rules for nondealers in item 453A.

1987—Pub. L. 100–203, title X, §10202(a)(2), (c)(2), Dec. 22, 1987, 101 Stat. 1330–388, 1330–392, substituted Special rules for nondealers of real property for Installment method for dealers in personal property in item 453A, and struck out item 453C Certain indebtedness treated as payments on installment obligations.

1986—Pub. L. 99–514, title XI, §1107(b), (c), Oct. 22, 1986, 101 Stat. 2430, added item 457, applicable to taxable years beginning after Dec. 31, 1988, with certain exceptions, and struck out former item 457 Deferred compensation plans with respect to service for State and local governments.

Pub. L. 99–514, title VIII, §§804(c), 811(b), Oct. 22, 1986, 100 Stat. 2361, 2368, added items 453C and 460.

1980—Pub. L. 96–471, §2(d), Oct. 19, 1980, 94 Stat. 2254, added items 453 to 453B and struck out former item 453 Installment method.

1978—Pub. L. 95–600, title I, §131(b), title III, §372(b), Nov. 6, 1978, 92 Stat. 2782, 2862, added items 457 and 458.

1961—Pub. L. 87–109, §1(b), July 26, 1961, 75 Stat. 224, added item 456.

1958—Pub. L. 85–866, title I, §28(b), Sept. 2, 1958, 72 Stat. 1626, added item 455, effective with respect to taxable years beginning after Dec. 31, 1957. See section 28(c) of Pub. L. 85–866 set out as an Effective Date note under section 455 of this title.

1955—Act June 15, 1955, ch. 143, §2(2), 69 Stat. 135, struck out item 452 Adjustment in case of position inconsistent with prior income tax liability.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-424 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-424, 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.-421 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-421, 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.

15-U.S.C.-7261 in the Legal Encyclopedia: Accounting

In this entry about 15-U.S.C.-7261, 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 B/Section 451 – General Rule For Taxable Year of Inclusion
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 452 – [Repealed. June 15, 1955, Ch. 143, §1(A), 69 Stat. 134]
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 453 – Installment Method
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 453A – Special Rules For Nondealers
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 453B – Gain Or Loss Disposition of Installment Obligations
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 453C – [Repealed. Pub. L. 100-203, Title X, §10202(A)(1), Dec. 22, 1987, 101 Stat. 1330-388]
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 454 – Obligations Issued At Discount
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 455 – Prepaid Subscription Income
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 456 – Prepaid Dues Income of Certain Membership Organizations
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 457 – Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 457A – Nonqualified Deferred Compensation From Certain Tax Indifferent Parties
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 458 – Magazines, Paperbacks, and Records Returned After The Close of The Taxable Year
• Title 26/Subtitle A/Chapter 1/Subchapter E/Part II/Subpart B/Section 460 – Special Rules For Long-Term Contracts