26 USC 465
§ 465 - Deductions limited to amount at risk
- § 465 - Deductions limited to amount at risk
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date and Transitional Rules
- Savings Provision
- Transitional Rules for Recapture Provisions and Leasing Activities
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