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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 · § 463

§ 463. Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]

375 words·~2 min read·/usc/title-26/section-463

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Section, added Pub. L. 93–625, § 4(a), Jan. 3, 1974, 88 Stat. 2109; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title V, § 561(a), July 18, 1984, 98 Stat. 901; Pub. L. 99–514, title XI, § 1165(a), Oct. 22, 1986, 100 Stat. 2511, related to deduction allowable for accrual basis taxpayers under section 162(a) of this title with respect to vacation pay.
Connections7 cite this · traces to 2
11 references not yet in our index
  • Pub. L. 93–625, § 4(a)
  • 88 Stat. 2109
  • Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
  • 90 Stat. 1834
  • Pub. L. 98–369, div. A, title V, § 561(a)
  • 98 Stat. 901
  • Pub. L. 99–514, title XI, § 1165(a)
  • 100 Stat. 2511
  • section 10201(c)(1) of Pub. L. 100–203
  • Pub. L. 100–203, title X, § 10201(c)(2)
  • 101 Stat. 1330–388
Citation graph
cites case law
§ 463
Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
Stat.×7
Pub. L.Pub. L. 93–625, § 4(a)
Stat.88 Stat. 2109
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 98–369, div. A, title V, § 561(a)
Cites 13 · showing 7Cited by 7 across 1 source
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