Public Law 119-88 (05/04/2026)
Subpart C Taxable Year for Which Deductions Taken
Browse 0 units and 12 sections in Subpart C Taxable Year for Which Deductions Taken of Title 26.
Sections in Subpart C
§ 461
General rule for taxable year of deduction
§ 462
Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]
§ 463
Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
§ 464
Limitations on deductions for certain farming expenses
§ 465
Deductions limited to amount at risk
§ 466
Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]
§ 467
Certain payments for the use of property or services
§ 468
Special rules for mining and solid waste reclamation and closing costs
§ 468A
Special rules for nuclear decommissioning costs
§ 468B
Special rules for designated settlement funds
§ 469
Passive activity losses and credits limited
§ 470
Limitation on deductions allocable to property used by governments or other tax-exempt entities