26 U.S. Code Part II, Subpart B - Taxable Year for Which Items of Gross Income Included
- § 451. General rule for taxable year of inclusion
- [§ 452. Repealed.]
- § 453. Installment method
- § 453A. Special rules for nondealers
- § 453B. Gain or loss disposition of installment obligations
- [§ 453C. Repealed.]
- § 454. Obligations issued at discount
- § 455. Prepaid subscription income
- § 456. Prepaid dues income of certain membership organizations
- § 457. Deferred compensation plans of State and local governments and tax-exempt organizations
- § 457A. Nonqualified deferred compensation from certain tax indifferent parties
- § 458. Magazines, paperbacks, and records returned after the close of the taxable year
- § 460. Special rules for long-term contracts
 So in original. Does not conform to section catchline.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
|26 USC||Description of Change||Session Year||Public Law||Statutes at Large|
|§ 451||2012||112-240 [Sec.] 411(a)||126 Stat. 2343|
|§ 451||nt new||2012||112-240 [Sec.] 411(b)||126 Stat. 2343|
|§ 460||2012||112-240 [Sec.] 331(b)||126 Stat. 2336|