Taxable Year for Which Deductions Taken | Midpage

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United States Code

Subpart C

Taxable Year for Which Deductions Taken

461General rule for taxable year of deduction 464Limitations on deductions for certain farming expenses 465Deductions limited to amount at risk 467Certain payments for the use of property or services 468Special rules for mining and solid waste reclamation and closing costs 468ASpecial rules for nuclear decommissioning costs 468BSpecial rules for designated settlement funds 469Passive activity losses and credits limited 470Limitation on deductions allocable to property used by governments or other tax-exempt entities