U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 24, 2019


DEFERRED COMPENSATION, ETC. (CONTINUED)
ACCOUNTING PERIODS
METHODS OF ACCOUNTING
METHODS OF ACCOUNTING IN GENERAL
TAXABLE YEAR FOR WHICH ITEMS OF GROSS INCOME INCLUDED
§§ 1.453-1 - 1.453-2 - §[Reserved]
§§ 1.453-4 - 1.453.8 - §[Reserved]
§ 1.453-10 - [Reserved]
§ 1.453A-2 - [Reserved]

TAXABLE YEAR FOR WHICH DEDUCTIONS TAKEN
§ 1.468B-8 - Contingent-at-closing escrows. [Reserved]
§ 1.469-6 - Treatment of losses upon certain dispositions. [Reserved]
§ 1.469-8 - Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§ 1.461-3 - Prepaid interest. [Reserved]
§ 1.467-6 - Section 467 rental agreements with contingent payments. [Reserved]

INVENTORIES
§§ 1.475(a)-1 - 1.475(a)-2 - §[Reserved]
§ 1.475(b)-3 - [Reserved]

ADJUSTMENTS
REGULATIONS APPLICABLE FOR TAXABLE YEARS BEGINNING ON OR BEFORE APRIL 21, 1993
REGULATIONS APPLICABLE ON OR BEFORE JANUARY 4, 2009.
§§ 1.484-1.500 - §[Reserved]