U.S. Code of Federal Regulations
Regulations most recently checked for updates: Feb 25, 2020
DEFERRED COMPENSATION, ETC. (CONTINUED)
METHODS OF ACCOUNTING
METHODS OF ACCOUNTING IN GENERAL
§ 1.448-1T - Limitation on the use of the cash receipts and disbursements method of accounting (temporary).
TAXABLE YEAR FOR WHICH ITEMS OF GROSS INCOME INCLUDED
§ 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§§ 1.453-1 - 1.453-2 - §[Reserved]
§§ 1.453-4 - 1.453.8 - §[Reserved]
§ 1.453-10 - [Reserved]
§ 1.453A-2 - [Reserved]
§ 1.453A-3 - Requirements for adoption of or change to installment method by dealers in personal property.
§ 1.457-9 - Effect on eligible plans when not administered in accordance with eligibility requirements.
TAXABLE YEAR FOR WHICH DEDUCTIONS TAKEN
§ 1.468A-5 - Nuclear decommissioning fund qualification requirements; prohibitions against self-dealing; disqualification of nuclear decommissioning fund; termination of fund upon substantial completion of decommissioning.
§ 1.468B-6 - Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
§ 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]
§ 1.461-6 - Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
§ 1.467-6 - Section 467 rental agreements with contingent payments. [Reserved]
§§ 1.475(a)-1 - 1.475(a)-2 - §[Reserved]
§ 1.475(b)-3 - [Reserved]
§ 1.482-4 - Methods to determine taxable income in connection with a transfer of intangible property.
§ 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.
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]