Sec. 461. General Rule For Taxable Year Of Deduction
Sec. 464. Limitations On Deductions For Certain Farming Expenses
Sec. 465. Deductions Limited To Amount At Risk
Sec. 467. Certain Payments For The Use Of Property Or Services
Sec. 468. Special Rules For Mining And Solid Waste Reclamation And Closing Costs
Sec. 468A. Special Rules For Nuclear Decommissioning Costs
Sec. 468B. Special Rules For Designated Settlement Funds
