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

Subpart C — Taxable Year for Which Deductions Taken (Sections 461 to 470)

Internal Revenue Code, § 461. General Rule For Taxable Year Of Deduction

Internal Revenue Code, § 464. Limitations On Deductions For Certain Farming Expenses

Internal Revenue Code, § 465. Deductions Limited To Amount At Risk

Internal Revenue Code, § 467. Certain Payments For The Use Of Property Or Services

Internal Revenue Code, § 468. Special Rules For Mining And Solid Waste Reclamation And Closing Costs

Internal Revenue Code, § 468A. Special Rules For Nuclear Decommissioning Costs

Internal Revenue Code, § 468B. Special Rules For Designated Settlement Funds

Internal Revenue Code, § 469. Passive Activity Losses And Credits Limited

Internal Revenue Code, § 470. Limitation On Deductions Allocable To Property Used By Governments Or Other Tax-Exempt Entities