26 USC 451
§ 451 - General rule for taxable year of inclusion
- § 451 - General rule for taxable year of inclusion
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2019 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1965 Amendment
- Tax Treatment of Incentive Payment
- Overpayments or Underpayments of Tax Attributable to Certain Amendments by Pub. L. 99–514 or Pub. L. 100–647
- Modification of Regulations on the Completed Contract Method of Accounting
- Private Deferred Compensation Plans; Taxable Years Ending on or after February 1, 1978
- Year of Inclusion for Disaster or Deficiency Payments Received in 1978; Election
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