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26 U.S.C. § 4561,4562
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Nearby current sections
- § 455 — Prepaid subscription income
- § 4551 to 4553 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 456 — Prepaid dues income of certain membership organizations
- § 4561, 4562 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
- § 4571, 4572 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 457A — Nonqualified deferred compensation from certain tax indifferent parties
- § 458 — Magazines, paperbacks, and records returned after the close of the taxable year