§ 466. Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

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Section, added Pub. L. 95–600, title III, § 373(a), Nov. 6, 1978, 92 Stat. 2863; amended Pub. L. 96–222, title I, § 103(a)(16), Apr. 1, 1980, 94 Stat. 214, related to qualified discount coupons redeemed after close of taxable year.

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U.S. Code

§ 461
General rule for taxable year of deduction

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U.S. Code

General rule for taxable year of deduction
§ 461

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Pub. L. 95–600, title III, § 373(a)
92 Stat. 2863
Pub. L. 96–222, title I, § 103(a)(16)
94 Stat. 214
Pub. L. 99–514, title VIII, § 823(c)
100 Stat. 2374

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cites case law

§ 466

Repealed. Pub. L. 99–514, title VIII, § 823(a), Oct. 22, 1986, 100 Stat. 2373]

Stat.×3

U.S.C.×1

U.S.C.§ 461

Pub. L.Pub. L. 95–600, title III, § 373(a)

Stat.92 Stat. 2863

Pub. L.Pub. L. 96–222, title I, § 103(a)(16)

Stat.94 Stat. 214

Pub. L.Pub. L. 99–514, title VIII, § 823(c)

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