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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter E— Accounting Periods and Methods of Accounting · § 453C

§ 453C. Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]

1,390 words·~6 min read·/usc/title-26/section-453c

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Section, added Pub. L. 99–514, title VIII, § 811(a), Oct. 22, 1986, 100 Stat. 2365; amended Pub. L. 100–647, title I, § 1008(f)(1)–(5), Nov. 10, 1988, 102 Stat. 3441, 3442, related to treatment of certain indebtedness as payment on installment obligations.
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  • Pub. L. 99–514, title VIII, § 811(a)
  • 100 Stat. 2365
  • Pub. L. 100–647, title I, § 1008(f)(1)
  • 102 Stat. 3441
  • Pub. L. 100–203
  • Pub. L. 100–647, title I, § 1008(f)(9)
  • 102 Stat. 3442
  • Pub. L. 99–514, title VIII, § 811(c)
  • 100 Stat. 2368
  • Pub. L. 100–647, title I, § 1008(f)(6)
  • Pub. L. 105–34, title X, § 1088(a)
  • 111 Stat. 959
  • section 311 of Pub. L. 99–514
  • Pub. L. 105–34, title X, § 1088(b)
  • Pub. L. 105–206, title VI, § 6010(q)
  • 112 Stat. 817
  • section 811(c) of Pub. L. 99–514
Citation graph
cites case law
§ 453C
Repealed. Pub. L. 100–203, title X, § 10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388]
U.S.C.×7
Pub. L.Pub. L. 99–514, title VIII, § 811(a)
Stat.100 Stat. 2365
Pub. L.Pub. L. 100–647, title I, § 1008(f)(1)
Stat.102 Stat. 3441
Pub. L.Pub. L. 100–203
Cites 18 · showing 6Cited by 7 across 1 source
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