Taxable Year for Which Items of Gross Income Included | Midpage

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United States Code

Subpart B

Taxable Year for Which Items of Gross Income Included

451General rule for taxable year of inclusion 453Installment method 453ASpecial rules for nondealers 453BGain or loss on disposition of installment obligations 454Obligations issued at discount 455Prepaid subscription income 456Prepaid dues income of certain membership organizations 457Deferred compensation plans of State and local governments and tax-exempt organizations 457ANonqualified deferred compensation from certain tax indifferent parties 458Magazines, paperbacks, and records returned after the close of the taxable year 460Special rules for long-term contracts