Taxable Year for Which Items of Gross Income Included
451General rule for taxable year of inclusion452Repealed. June 15, 1955, ch. 143, § 1(a), 69 Stat. 134]Repealed453Installment method453ASpecial rules for nondealers453BGain or loss on disposition of installment obligations453CRepealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]Repealed454Obligations issued at discount455Prepaid subscription income456Prepaid dues income of certain membership organizations457Deferred compensation plans of State and local governments and tax-exempt organizations457ANonqualified deferred compensation from certain tax indifferent parties458Magazines, paperbacks, and records returned after the close of the taxable year460Special rules for long-term contracts