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§ 461. General rule for taxable year of deduction
[§ 462. Repealed.]
[§ 463. Repealed.]
§ 464. Limitations on deductions for certain farming
§ 465. Deductions limited to amount at risk
[§ 466. Repealed.]
§ 467. Certain payments for the use of property or services
§ 468. Special rules for mining and solid waste reclamation and closing costs
§ 468A. Special rules for nuclear decommissioning costs
§ 468B. Special rules for designated settlement funds
§ 469. Passive activity losses and credits limited
§ 470. Limitation on deductions allocable to property used by governments or other tax-exempt entities
Subpart C—Taxable Year for Which Deductions Taken
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