Subjgrp 6. taxable year for which deductions taken
- § 1.467-7 - Section 467 recapture and other rules relating to dispositions and modifications.
- § 1.467-8 - Automatic consent to change to constant rental accrual for certain rental agreements.
- § 1.467-9 - Effective/applicability dates and automatic method changes for certain agreements.
- § 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 like-kind property under section 1031(a)(3).
- § 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. [Reserved]
- § 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.
- § 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 extinguished by the establishment of a fund.
- § 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 against loss.
- § 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 Act of 1978.
- § 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]