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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter E
Part II
Subpart B
§ 451. General rule for taxable year of inclusion
[§ 452. Repealed.
§ 453. Installment method
§ 453A. Special rules for nondealers
§ 453B. Gain or loss on disposition of installment obligations
[§ 453C. Repealed.
§ 454. Obligations issued at discount
§ 455. Prepaid subscription income
§ 456. Prepaid dues income of certain membership organizations
§ 457. Deferred compensation plans of State and local governments and tax-exempt organizations
§ 457A. Nonqualified deferred compensation from certain tax indifferent parties
§ 458. Magazines, paperbacks, and records returned after the close of the taxable year
§ 460. Special rules for long-term contracts
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