Subpart C - TAXABLE YEAR FOR WHICH DEDUCTIONS TAKEN

Section 461 - General rule for taxable year of deduction
Section 462 - Repealed
Section 463 - Repealed
Section 464 - Limitations on deductions for certain farming expenses
Section 465 - Deductions limited to amount at risk
Section 466 - Repealed
Section 467 - Certain payments for the use of property or services
Section 468 - Special rules for mining and solid waste reclamation and closing costs
Section 468A - Special rules for nuclear decommissioning costs
Section 468B - Special rules for designated settlement funds
Section 469 - Passive activity losses and credits limited
Section 470 - Limitation on deductions allocable to property used by governments or other tax-exempt entities