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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 C
§ 461. General rule for taxable year of deduction
[§ 462. Repealed.
[§ 463. Repealed.
§ 464. Limitations on deductions for certain farming expenses
§ 465. Deductions limited to amount at risk
[§ 466. Repealed.
§ 467. Certain payments for the use of property or services
§ 468. Special rules for mining and solid waste reclamation and closing costs
§ 468A. Special rules for nuclear decommissioning costs
§ 468B. Special rules for designated settlement funds
§ 469. Passive activity losses and credits limited
§ 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities
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