taxable year for which deductions taken
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.461-0 Table of contents.
- § 1.461-1 General rule for taxable year of deduction.
- § 1.461-2 Contested liabilities.
- § 1.461-3 Prepaid interest. [Reserved]
- § 1.461-4 Economic performance.
- § 1.461-5 Recurring item exception.
- § 1.461-6 Economic performance when certain liabilities are assigned or are…
- § 1.465-1T Aggregation of certain activities (temporary).
- § 1.465-8 General rules; interest other than that of a creditor.
- § 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected…
- § 1.465-27 Qualified nonrecourse financing.
- § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons.
- § 1.466-2 Special protective election for certain taxpayers.
- § 1.466-3 Manner of and time for making election under section 466.
- § 1.466-4 Manner of and time for making election under section 373(c) of the Revenue…
- § 1.467-0 Table of contents.
- § 1.467-1 Treatment of lessors and lessees generally.
- § 1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
- § 1.467-3 Disqualified leasebacks and long-term agreements.
- § 1.467-4 Section 467 loan.
- § 1.467-5 Section 467 rental agreements with variable interest.
- § 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
- § 1.467-7 Section 467 recapture and other rules relating to dispositions and…
- § 1.467-8 Automatic consent to change to constant rental accrual for certain rental…
- § 1.467-9 Effective/applicability dates and automatic method changes for certain…
- § 1.468A-0 Nuclear decommissioning costs; table of contents.
- § 1.468A-1 Nuclear decommissioning costs; general rules.
- § 1.468A-2 Treatment of electing taxpayer.
- § 1.468A-3 Ruling amount.
- § 1.468A-4 Treatment of nuclear decommissioning fund.
- § 1.468A-5 Nuclear decommissioning fund—miscellaneous provisions.
- § 1.468A-6 Disposition of an interest in a nuclear power plant.
- § 1.468A-7 Manner of and time for making election.
- § 1.468A-8 Special transfers to qualified funds pursuant to section 468A(f).
- § 1.468A-9 Applicability dates.
- § 1.468B Designated settlement funds.
- § 1.468B-0 Table of contents.
- § 1.468B-1 Qualified settlement funds.
- § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
- § 1.468B-3 Rules applicable to the transferor.
- § 1.468B-4 Taxability of distributions to claimants.
- § 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds.
- § 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of…
- § 1.468B-7 Pre-closing escrows.
- § 1.468B-8 Contingent-at-closing escrows. [Reserved]
- § 1.468B-9 Disputed ownership funds.
- § 1.469-0 Table of contents.
- § 1.469-1 General rules.
- § 1.469-1T General rules (temporary).
- § 1.469-2 Passive activity loss.
- § 1.469-2T Passive activity loss (temporary).
- § 1.469-3 Passive activity credit.
- § 1.469-3T Passive activity credit (temporary).
- § 1.469-4 Definition of activity.
- § 1.469-4T Definition of activity (temporary).
- § 1.469-5 Material participation.
- § 1.469-5T Material participation (temporary).
- § 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
- § 1.469-7 Treatment of self-charged items of interest income and deduction.
- § 1.469-8 Application of section 469 to trust, estates, and their beneficiaries.…
- § 1.469-9 Rules for certain rental real estate activities.
- § 1.469-10 Application of section 469 to publicly traded partnerships.
- § 1.469-11 Applicability date and transition rules.
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