Taxable Year for Which Items of Gross Income Included

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Accounting Periods and Methods of Accounting
  7. METHODS OF ACCOUNTING
  8. Taxable Year for Which Items of Gross Income Included

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Section
451

General rule for taxable year of inclusion

Section
453

Installment method

Section
453A

Special rules for nondealers

Section
453B

Gain or loss on disposition of installment obligations

Section
454

Obligations issued at discount

Section
455

Prepaid subscription income

Section
456

Prepaid dues income of certain membership organizations

Section
457

Deferred compensation plans of State and local governments and tax-exempt organizations

Section
457A

Nonqualified deferred compensation from certain tax indifferent parties

Section
458

Magazines, paperbacks, and records returned after the close of the taxable year

Section
460

Special rules for long-term contracts