INTERNAL REVENUE CODE OF 1986
Index » Subtitle A » Chapter 1 » Subchapter E
Subtitle A. Income Taxes (§§ 1-1564)
CHAPTER 1. NORMAL TAXES AND SURTAXES
Subchapter E. Accounting Periods and Methods of Accounting
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of subchapter E (Accounting Periods and Methods of Accounting) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 441 | Period for computation of taxable income |
| I.R.C. 442 | Change of annual accounting period |
| I.R.C. 443 | Returns for a period of less than 12 months |
| I.R.C. 444 | Election of taxable year other than required taxable year |
| I.R.C. 446 | General rule for methods of accounting |
| I.R.C. 447 | Method of accounting for corporations engaged in farming |
| I.R.C. 448 | Limitation on use of cash method of accounting |
| I.R.C. 451 | General rule for taxable year of inclusion |
| I.R.C. 452 | Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134 |
| I.R.C. 453 | Installment method |
| I.R.C. 453A | Special rules for nondealers |
| I.R.C. 453B | Gain or loss on disposition of installment obligations |
| I.R.C. 453C | Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388 |
| I.R.C. 454 | Obligations issued at discount |
| I.R.C. 455 | Prepaid subscription income |
| I.R.C. 456 | Prepaid dues income of certain membership organizations |
| I.R.C. 457 | Deferred compensation plans of State and local governments and tax-exempt organizations |
| I.R.C. 457A | Nonqualified deferred compensation from certain tax indifferent parties |
| I.R.C. 458 | Magazines, paperbacks, and records returned after the close of the taxable year |
| I.R.C. 460 | Special rules for long-term contracts |
| I.R.C. 461 | General rule for taxable year of deduction |
| I.R.C. 462 | Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134 |
| I.R.C. 463 | Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387 |
| I.R.C. 464 | Limitations on deductions for certain farming expenses |
| I.R.C. 465 | Deductions limited to amount at risk |
| I.R.C. 466 | Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373 |
| I.R.C. 467 | Certain payments for the use of property or services |
| I.R.C. 468 | Special rules for mining and solid waste reclamation and closing costs |
| I.R.C. 468A | Special rules for nuclear decommissioning costs |
| I.R.C. 468B | Special rules for designated settlement funds |
| I.R.C. 469 | Passive activity losses and credits limited |
| I.R.C. 470 | Limitation on deductions allocable to property used by governments or other tax-exempt entities |
| I.R.C. 471 | General rule for inventories |
| I.R.C. 472 | Last-in, first-out inventories |
| I.R.C. 473 | Qualified liquidations of LIFO inventories |
| I.R.C. 474 | Simplified dollar-value LIFO method for certain small businesses |
| I.R.C. 475 | Mark to market accounting method for dealers in securities |
| I.R.C. 481 | Adjustments required by changes in method of accounting |
| I.R.C. 482 | Allocation of income and deductions among taxpayers |
| I.R.C. 483 | Interest on certain deferred payments |
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code")
by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a
final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml.
The Code is a consolidation and codification by subject matter of the general and permanent laws
of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives.
The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the
departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax
is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal
Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National
Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source
of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26.
Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations.
TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.