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