26 USC 461
§ 461 - General rule for taxable year of deduction
- § 461 - General rule for taxable year of deduction
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Amendment of Subsection (l)(1)
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2022 Amendment
- Effective Date of 2021 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Plan Amendments Not Required Until January 1, 1989
- Transitional Rule for Certain Amounts
- Transition Rule
- Election as to Transfers in Taxable Years Beginning Before Jan. 1, 1964
- Certain Other Transfers in Taxable Years Beginning Before Jan. 1, 1964
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