Taxable Year for Which Deductions Taken

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Taxable Year for Which Deductions Taken

Sections

• 1.461-0
  § 1.461-0 Table of contents.
• 1.461-1
  § 1.461-1 General rule for taxable year of deduction.
• 1.461-2
  § 1.461-2 Contested liabilities.
• 1.461-3
  § 1.461-3 Prepaid interest. [Reserved]
• 1.461-4
  § 1.461-4 Economic performance.
• 1.461-5
  § 1.461-5 Recurring item exception.
• 1.461-6
  § 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
• 1.465-1T
  § 1.465-1T Aggregation of certain activities (temporary).
• 1.465-8
  § 1.465-8 General rules; interest other than that of a creditor.
• 1.465-20
  § 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss.
• 1.465-27
  § 1.465-27 Qualified nonrecourse financing.
• 1.466-1
  § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons.
• 1.466-2
  § 1.466-2 Special protective election for certain taxpayers.
• 1.466-3
  § 1.466-3 Manner of and time for making election under section 466.
• 1.466-4
  § 1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
• 1.467-0
  § 1.467-0 Table of contents.
• 1.467-1
  § 1.467-1 Treatment of lessors and lessees generally.
• 1.467-2
  § 1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
• 1.467-3
  § 1.467-3 Disqualified leasebacks and long-term agreements.
• 1.467-4
  § 1.467-4 Section 467 loan.
• 1.467-5
  § 1.467-5 Section 467 rental agreements with variable interest.
• 1.467-6
  § 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
• 1.467-7
  § 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
• 1.467-8
  § 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements.
• 1.467-9
  § 1.467-9 Effective/applicability dates and automatic method changes for certain agreements.
• 1.468A-0
  § 1.468A-0 Nuclear decommissioning costs; table of contents.
• 1.468A-1
  § 1.468A-1 Nuclear decommissioning costs; general rules.
• 1.468A-2
  § 1.468A-2 Treatment of electing taxpayer.
• 1.468A-3
  § 1.468A-3 Ruling amount.
• 1.468A-4
  § 1.468A-4 Treatment of nuclear decommissioning fund.
• 1.468A-5
  § 1.468A-5 Nuclear decommissioning fund—miscellaneous provisions.
• 1.468A-6
  § 1.468A-6 Disposition of an interest in a nuclear power plant.
• 1.468A-7
  § 1.468A-7 Manner of and time for making election.
• 1.468A-8
  § 1.468A-8 Special transfers to qualified funds pursuant to section 468A(f).
• 1.468A-9
  § 1.468A-9 Applicability dates.
• 1.468B
  § 1.468B Designated settlement funds.
• 1.468B-0
  § 1.468B-0 Table of contents.
• 1.468B-1
  § 1.468B-1 Qualified settlement funds.
• 1.468B-2
  § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
• 1.468B-3
  § 1.468B-3 Rules applicable to the transferor.
• 1.468B-4
  § 1.468B-4 Taxability of distributions to claimants.
• 1.468B-5
  § 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds.
• 1.468B-6
  § 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
• 1.468B-7
  § 1.468B-7 Pre-closing escrows.
• 1.468B-8
  § 1.468B-8 Contingent-at-closing escrows. [Reserved]
• 1.468B-9
  § 1.468B-9 Disputed ownership funds.
• 1.469-0
  § 1.469-0 Table of contents.
• 1.469-1
  § 1.469-1 General rules.
• 1.469-1T
  § 1.469-1T General rules (temporary).
• 1.469-2
  § 1.469-2 Passive activity loss.
• 1.469-2T
  § 1.469-2T Passive activity loss (temporary).
• 1.469-3
  § 1.469-3 Passive activity credit.
• 1.469-3T
  § 1.469-3T Passive activity credit (temporary).
• 1.469-4
  § 1.469-4 Definition of activity.
• 1.469-4T
  § 1.469-4T Definition of activity (temporary).
• 1.469-5
  § 1.469-5 Material participation.
• 1.469-5T
  § 1.469-5T Material participation (temporary).
• 1.469-6
  § 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
• 1.469-7
  § 1.469-7 Treatment of self-charged items of interest income and deduction.
• 1.469-8
  § 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
• 1.469-9
  § 1.469-9 Rules for certain rental real estate activities.
• 1.469-10
  § 1.469-10 Application of section 469 to publicly traded partnerships.
• 1.469-11
  § 1.469-11 Applicability date and transition rules.