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Index  » Subtitle A  » Chapter 1  » Subchapter E

Subtitle A. Income Taxes (§§ 1-1564)


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.

SectionSection Title
I.R.C. 441Period for computation of taxable income
I.R.C. 442Change of annual accounting period
I.R.C. 443Returns for a period of less than 12 months
I.R.C. 444Election of taxable year other than required taxable year
I.R.C. 446General rule for methods of accounting
I.R.C. 447Method of accounting for corporations engaged in farming
I.R.C. 448Limitation on use of cash method of accounting
I.R.C. 451General rule for taxable year of inclusion
I.R.C. 452Repealed. June 15, 1955, ch. 143, §1(a), 69 Stat. 134
I.R.C. 453Installment method
I.R.C. 453ASpecial rules for nondealers
I.R.C. 453BGain or loss on disposition of installment obligations
I.R.C. 453CRepealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388
I.R.C. 454Obligations issued at discount
I.R.C. 455Prepaid subscription income
I.R.C. 456Prepaid dues income of certain membership organizations
I.R.C. 457Deferred compensation plans of State and local governments and tax-exempt organizations
I.R.C. 457ANonqualified deferred compensation from certain tax indifferent parties
I.R.C. 458Magazines, paperbacks, and records returned after the close of the taxable year
I.R.C. 460Special rules for long-term contracts
I.R.C. 461General rule for taxable year of deduction
I.R.C. 462Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
I.R.C. 463Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387
I.R.C. 464Limitations on deductions for certain farming expenses
I.R.C. 465Deductions limited to amount at risk
I.R.C. 466Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373
I.R.C. 467Certain payments for the use of property or services
I.R.C. 468Special rules for mining and solid waste reclamation and closing costs
I.R.C. 468ASpecial rules for nuclear decommissioning costs
I.R.C. 468BSpecial rules for designated settlement funds
I.R.C. 469Passive activity losses and credits limited
I.R.C. 470Limitation on deductions allocable to property used by governments or other tax-exempt entities
I.R.C. 471General rule for inventories
I.R.C. 472Last-in, first-out inventories
I.R.C. 473Qualified liquidations of LIFO inventories
I.R.C. 474Simplified dollar-value LIFO method for certain small businesses
I.R.C. 475Mark to market accounting method for dealers in securities
I.R.C. 481Adjustments required by changes in method of accounting
I.R.C. 482Allocation of income and deductions among taxpayers
I.R.C. 483Interest 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.