Subpart B—Taxable Year for Which Items of Gross Income Included (§§ 451—460)
- § 451. General rule for taxable year of inclusion
- [§ 452. Repealed.]
- § 453. Installment method
- § 453A. Special rules for nondealers
- § 453B. Gain or loss disposition of installment obligations
- [§ 453C. Repealed.]
- § 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