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 December 21, 2022 (Pub. L. 117-262)
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| I.R.C. 452 | Repealed.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| I.R.C. 453C | Repealed.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| I.R.C. 462 | Repealed.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| I.R.C. 463 | Repealed.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| I.R.C. 466 | Repealed.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 |
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