Subpart C. Taxable Year for Which Deductions Taken

• § 461 - General rule for taxable year of deduction
• § 462 - Repealed.
• § 463 - Repealed.
• § 464 - Limitations on deductions for certain farming expenses
• § 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• § 466 - Repealed.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