Subpart C — Taxable Year for Which Deductions Taken
- §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- §462 Repealed.
- §463 Repealed.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- §466 Repealed.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