Public Law 119-100 (06/26/2026)
Subpart B Taxable Year for Which Items of Gross Income Included
Browse 0 units and 13 sections in Subpart B Taxable Year for Which Items of Gross Income Included of Title 26.
Sections in Subpart B
§ 451
General rule for taxable year of inclusion
§ 452
Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]
§ 453
Installment method
§ 453A
Special rules for nondealers
§ 453B
Gain or loss on disposition of installment obligations
§ 453C
Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
§ 454
Obligations issued at discount
§ 455
Prepaid subscription income
§ 456
Prepaid dues income of certain membership organizations
§ 457
Deferred compensation plans of State and local governments and tax-exempt organizations
§ 457A
Nonqualified deferred compensation from certain tax indifferent parties
§ 458
Magazines, paperbacks, and records returned after the close of the taxable year
§ 460
Special rules for long-term contracts