Taxable Year for Which Deductions Taken

  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 Deductions Taken

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Section
461

General rule for taxable year of deduction

Section
464

Limitations on deductions for certain farming expenses

Section
465

Deductions limited to amount at risk

Section
467

Certain payments for the use of property or services

Section
468

Special rules for mining and solid waste reclamation and closing costs

Section
468A

Special rules for nuclear decommissioning costs

Section
468B

Special rules for designated settlement funds

Section
469

Passive activity losses and credits limited

Section
470

Limitation on deductions allocable to property used by governments or other tax-exempt entities