Subpart B Taxable Year for Which Items of Gross Income Included

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• § 452 Repealed.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• § 453C Repealed.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