6 results for "455"

Showing top 6 matches in Treasury Regulations.

§ 1.455-1
Treatment of prepaid subscription income.
§ 1.455-2
Scope of election under section 455.
§ 1.455-3
Method of allocation.
§ 1.455-4
Cessation of taxpayer's liability.
§ 1.455-5
Definitions and other rules.
§ 1.455-6
Time and manner of making election.