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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter E
  5. Part II
  6. Subpart B

Subpart B — Taxable Year for Which Items of Gross Income Included (Sections 451 to 460)

Sec. 451. General Rule For Taxable Year Of Inclusion

Sec. 453. Installment Method

Sec. 453A. Special Rules For Nondealers

Sec. 453B. Gain Or Loss On Disposition Of Installment Obligations

Sec. 454. Obligations Issued At Discount

Sec. 455. Prepaid Subscription Income

Sec. 456. Prepaid Dues Income Of Certain Membership Organizations

Sec. 457. Deferred Compensation Plans Of State And Local Governments And Tax-Exempt Organizations

Sec. 457A. Nonqualified Deferred Compensation From Certain Tax Indifferent Parties

Sec. 458. Magazines, Paperbacks, And Records Returned After The Close Of The Taxable Year

Sec. 460. Special Rules For Long-Term Contracts