CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter E— Accounting Periods and Methods of Accounting›PART II— METHODS OF ACCOUNTING›Subpart C— Taxable Year for Which Deductions Taken

§ 462. Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.