taxable year for which deductions taken
- § 1.461-0 Table of contents
- § 1.461-1 General rule for taxable year of deduction
- § 1.461-2 Contested liabilities
- § 1.461-3 Prepaid interest. [Reserved]
- § 1.461-4 Economic performance
- § 1.461-5 Recurring item exception
- § 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund
- § 1.465-1T Aggregation of certain activities (temporary)
- § 1.465-8 General rules; interest other than that of a creditor
- § 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss
- § 1.465-27 Qualified nonrecourse financing
- § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons
- § 1.466-2 Special protective election for certain taxpayers
- § 1.466-3 Manner of and time for making election under section 466
- § 1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978
- § 1.467-0 Table of contents
- § 1.467-1 Treatment of lessors and lessees generally
- § 1.467-2 Rent accrual for section 467 rental agreements without adequate interest
- § 1.467-3 Disqualified leasebacks and long-term agreements
- § 1.467-4 Section 467 loan
- § 1.467-5 Section 467 rental agreements with variable interest
- § 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
- § 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications
- § 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements
- § 1.467-9 Effective/applicability dates and automatic method changes for certain agreements
- § 1.468A-0 Nuclear decommissioning costs; table of contents
- § 1.468A-1 Nuclear decommissioning costs; general rules
- § 1.468A-2 Treatment of electing taxpayer
- § 1.468A-3 Ruling amount
- § 1.468A-4 Treatment of nuclear decommissioning fund
- § 1.468A-5 Nuclear decommissioning fund - miscellaneous provisions
- § 1.468A-6 Disposition of an interest in a nuclear power plant
- § 1.468A-7 Manner of and time for making election
- § 1.468A-8 Special transfers to qualified funds pursuant to section 468A(f)
- § 1.468A-9 Applicability dates
- § 1.468B Designated settlement funds
- § 1.468B-0 Table of contents
- § 1.468B-1 Qualified settlement funds
- § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements
- § 1.468B-3 Rules applicable to the transferor
- § 1.468B-4 Taxability of distributions to claimants
- § 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds
- § 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3)
- § 1.468B-7 Pre-closing escrows
- § 1.468B-8 Contingent-at-closing escrows. [Reserved]
- § 1.468B-9 Disputed ownership funds
- § 1.469-0 Table of contents
- § 1.469-1 General rules
- § 1.469-1T General rules (temporary)
- § 1.469-2 Passive activity loss
- § 1.469-2T Passive activity loss (temporary)
- § 1.469-3 Passive activity credit
- § 1.469-3T Passive activity credit (temporary)
- § 1.469-4 Definition of activity
- § 1.469-4T Definition of activity (temporary)
- § 1.469-5 Material participation
- § 1.469-5T Material participation (temporary)
- § 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
- § 1.469-7 Treatment of self-charged items of interest income and deduction
- § 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
- § 1.469-9 Rules for certain rental real estate activities
- § 1.469-10 Application of section 469 to publicly traded partnerships
- § 1.469-11 Applicability date and transition rules