Subpart B - TAXABLE YEAR FOR WHICH ITEMS OF GROSS INCOME INCLUDED
- Section 451 - General rule for taxable year of inclusion
- Section 452 - Repealed
- Section 453 - Installment method
- Section 453A - Special rules for nondealers
- Section 453B - Gain or loss on disposition of installment obligations
- Section 453C - Repealed
- Section 454 - Obligations issued at discount
- Section 455 - Prepaid subscription income
- Section 456 - Prepaid dues income of certain membership organizations
- Section 457 - Deferred compensation plans of State and local governments and tax-exempt organizations
- Section 457A - Nonqualified deferred compensation from certain tax indifferent parties
- Section 458 - Magazines, paperbacks, and records returned after the close of the taxable year
- Section 460 - Special rules for long-term contracts