Subpart B — Taxable Year for Which Items of Gross Income Included
- §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- §452 Repealed.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- §453C Repealed.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