26 USC 453A
§ 453A - Special rules for nondealers
- § 453A - Special rules for nondealers
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date
- Certain Repledges Permitted
- Amendment by Pub. L. 99–514 Treated as Change in Method of Accounting
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