Subpart C—Taxable Year for Which Deductions Taken (§§ 461—470)
- § 461. General rule for taxable year of deduction
- [§ 462. Repealed.]
- [§ 463. Repealed.]
- § 464. Limitations on deductions for certain farming
- § 465. Deductions limited to amount at risk
- [§ 466. Repealed.]
- § 467. Certain payments for the use of property or services
- § 468. Special rules for mining and solid waste reclamation and closing costs
- § 468A. Special rules for nuclear decommissioning costs
- § 468B. Special rules for designated settlement funds
- § 469. Passive activity losses and credits limited
- § 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities