Taxable Year for Which Items of Gross Income Included

Sections

• 1.451-1
  § 1.451-1 General rule for taxable year of inclusion.
• 1.451-2
  § 1.451-2 Constructive receipt of income.
• 1.451-3
  § 1.451-3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
• 1.451-4
  § 1.451-4 Accounting for redemption of trading stamps and coupons.
• 1.451-6
  § 1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
• 1.451-7
  § 1.451-7 Election relating to livestock sold on account of drought.
• 1.451-8
  § 1.451-8 Advance payments for goods, services, and certain other items.
• 1.453-1 - 1.453-2
  §§ 1.453-1-1.453-2 [Reserved]
• 1.453-3
  § 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable.
• 1.453-4 - 1.453-8
  §§ 1.453-4-1.453-8 [Reserved]
• 1.453-9
  § 1.453-9 Gain or loss on disposition of installment obligations.
• 1.453-10
  § 1.453-10 [Reserved]
• 1.453-11
  § 1.453-11 Installment obligations received from a liquidating corporation.
• 1.453-12
  § 1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method.
• 1.453A-0
  § 1.453A-0 Table of contents.
• 1.453A-1
  § 1.453A-1 Installment method of reporting income by dealers on personal property.
• 1.453A-2
  § 1.453A-2 [Reserved]
• 1.453A-3
  § 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.
• 1.454-1
  § 1.454-1 Obligations issued at discount.
• 1.455-1
  § 1.455-1 Treatment of prepaid subscription income.
• 1.455-2
  § 1.455-2 Scope of election under section 455.
• 1.455-3
  § 1.455-3 Method of allocation.
• 1.455-4
  § 1.455-4 Cessation of taxpayer's liability.
• 1.455-5
  § 1.455-5 Definitions and other rules.
• 1.455-6
  § 1.455-6 Time and manner of making election.
• 1.456-1
  § 1.456-1 Treatment of prepaid dues income.
• 1.456-2
  § 1.456-2 Scope of election under section 456.
• 1.456-3
  § 1.456-3 Method of allocation.
• 1.456-4
  § 1.456-4 Cessation of liability or existence.
• 1.456-5
  § 1.456-5 Definitions and other rules.
• 1.456-6
  § 1.456-6 Time and manner of making election.
• 1.456-7
  § 1.456-7 Transitional rule.
• 1.457-1
  § 1.457-1 General overviews of section 457.
• 1.457-2
  § 1.457-2 Definitions.
• 1.457-3
  § 1.457-3 General introduction to eligible plans.
• 1.457-4
  § 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
• 1.457-5
  § 1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans
• 1.457-6
  § 1.457-6 Timing of distributions under eligible plans.
• 1.457-7
  § 1.457-7 Taxation of Distributions Under Eligible Plans.
• 1.457-8
  § 1.457-8 Funding rules for eligible plans.
• 1.457-9
  § 1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements.
• 1.457-10
  § 1.457-10 Miscellaneous provisions.
• 1.457-11
  § 1.457-11 Tax treatment of participants if plan is not an eligible plan.
• 1.457-12
  § 1.457-12 Effective dates.
• 1.458-1
  § 1.458-1 Exclusion for certain returned magazines, paperbacks, or records.
• 1.458-2
  § 1.458-2 Manner of and time for making election.
• 1.460-0
  § 1.460-0 Outline of regulations under section 460.
• 1.460-1
  § 1.460-1 Long-term contracts.
• 1.460-2
  § 1.460-2 Long-term manufacturing contracts.
• 1.460-3
  § 1.460-3 Long-term construction contracts.
• 1.460-4
  § 1.460-4 Methods of accounting for long-term contracts.
• 1.460-5
  § 1.460-5 Cost allocation rules.
• 1.460-6
  § 1.460-6 Look-back method.