TAXABLE YEAR FOR WHICH ITEMS OF GROSS INCOME INCLUDED
- Section 1.451-1 - General rule for taxable year of inclusion
- Section 1.451-2 - Constructive receipt of income
- Section 1.451-3 - Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting
- Section 1.451-4 - Accounting for redemption of trading stamps and coupons
- Section 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage
- Section 1.451-7 - Election relating to livestock sold on account of drought
- Section 1.451-8 - Advance payments for goods, services, and certain other items
- Section 1.453-1 - 1.453-2 - Reserved
- Section 1.453-3 - Purchaser evidences of indebtedness payable on demand or readily tradable
- Section 1.453-4 - 1.453-8 - Reserved
- Section 1.453-9 - Gain or loss on disposition of installment obligations
- Section 1.453-10 - Reserved
- Section 1.453-11 - Installment obligations received from a liquidating corporation
- Section 1.453-12 - Allocation of unrecaptured section 1250 gain reported on the installment method
- Section 1.453A-0 - Table of contents
- Section 1.453A-1 - Installment method of reporting income by dealers on personal property
- Section 1.453A-2 - Reserved
- Section 1.453A-3 - Requirements for adoption of or change to installment method by dealers in personal property
- Section 1.454-1 - Obligations issued at discount
- Section 1.455-1 - Treatment of prepaid subscription income
- Section 1.455-2 - Scope of election under section 455
- Section 1.455-3 - Method of allocation
- Section 1.455-4 - Cessation of taxpayer's liability
- Section 1.455-5 - Definitions and other rules
- Section 1.455-6 - Time and manner of making election
- Section 1.456-1 - Treatment of prepaid dues income
- Section 1.456-2 - Scope of election under section 456
- Section 1.456-3 - Method of allocation
- Section 1.456-4 - Cessation of liability or existence
- Section 1.456-5 - Definitions and other rules
- Section 1.456-6 - Time and manner of making election
- Section 1.456-7 - Transitional rule
- Section 1.457-1 - General overviews of section 457
- Section 1.457-2 - Definitions
- Section 1.457-3 - General introduction to eligible plans
- Section 1.457-4 - Annual deferrals, deferral limitations, and deferral agreements under eligible plans
- Section 1.457-5 - Individual limitation for combined annual deferrals under multiple eligible plans
- Section 1.457-6 - Timing of distributions under eligible plans
- Section 1.457-7 - Taxation of Distributions Under Eligible Plans
- Section 1.457-8 - Funding rules for eligible plans
- Section 1.457-9 - Effect on eligible plans when not administered in accordance with eligibility requirements
- Section 1.457-10 - Miscellaneous provisions
- Section 1.457-11 - Tax treatment of participants if plan is not an eligible plan
- Section 1.457-12 - Effective dates
- Section 1.458-1 - Exclusion for certain returned magazines, paperbacks, or records
- Section 1.458-2 - Manner of and time for making election
- Section 1.460-0 - Outline of regulations under section 460
- Section 1.460-1 - Long-term contracts
- Section 1.460-2 - Long-term manufacturing contracts
- Section 1.460-3 - Long-term construction contracts
- Section 1.460-4 - Methods of accounting for long-term contracts
- Section 1.460-5 - Cost allocation rules
- Section 1.460-6 - Look-back method