SECTION 8. TAXABLE YEAR OF
Internal Revenue Bulletin 1999-52 · 2026-10-03 edition · updated 2026-10-04 · United States
DEDUCTION (§ 461) . . . . . . . . . . . . 123
.01 Timing of incurring liabilities
(1) Description of change
for employee compensation . . . . . . . . . . . . .123 (1) Description of change
and scope . . . . . . . . . . . . . .149 (2) Additional Requirements . .150 (3) No audit protection . . . . . .150 .02 Commodities dealers, securities
and scope . . . . . . . . . . . . . .123 (2) Amounts taken into account124 .02 Timing of incurring liabilities for
real property taxes . . . . . . . . .124 (1) Description of change . . . .125 (2) Scope . . . . . . . . . . . . . . . . .125 (3) Amounts taken into
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