All IRC Regulations

7 results for "451"

Showing top 7 matches in Treasury Regulations.

§ 1.451-1
General rule for taxable year of inclusion.
§ 1.451-2
Constructive receipt of income.
§ 1.451-3
Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
§ 1.451-4
Accounting for redemption of trading stamps and coupons.
§ 1.451-6
Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§ 1.451-7
Election relating to livestock sold on account of drought.
§ 1.451-8
Advance payments for goods, services, and certain other items.