Taxable Year for Which Deductions Taken
461General rule for taxable year of deduction462Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]Repealed463Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]Repealed464Limitations on deductions for certain farming expenses465Deductions limited to amount at risk466Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]Repealed467Certain payments for the use of property or services468Special rules for mining and solid waste reclamation and closing costs468ASpecial rules for nuclear decommissioning costs468BSpecial rules for designated settlement funds469Passive activity losses and credits limited470Limitation on deductions allocable to property used by governments or other tax-exempt entities