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• § 452 - Repealed.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 on 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• § 453C - Repealed.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