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Title 26

Displaying title 26, up to date as of 7/09/2026. Title 26 was last amended 7/09/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Taxable Year for Which Deductions Taken   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Taxable Year for Which Deductions Taken1.461-0 – 1.469-11
§ 1.461-0Table of contents.
§ 1.461-1General rule for taxable year of deduction.
§ 1.461-2Contested liabilities.
§ 1.461-3 Prepaid interest. [Reserved]
§ 1.461-4Economic performance.
§ 1.461-5Recurring item exception.
§ 1.461-6Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
§ 1.465-1TAggregation of certain activities (temporary).
§ 1.465-8General rules; interest other than that of a creditor.
§ 1.465-20Treatment of amounts borrowed from certain persons and amounts protected against loss.
§ 1.465-27Qualified nonrecourse financing.
§ 1.466-1Method of accounting for the redemption cost of qualified discount coupons.
§ 1.466-2Special protective election for certain taxpayers.
§ 1.466-3Manner of and time for making election under section 466.
§ 1.466-4Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
§ 1.467-0Table of contents.
§ 1.467-1Treatment of lessors and lessees generally.
§ 1.467-2Rent accrual for section 467 rental agreements without adequate interest.
§ 1.467-3Disqualified leasebacks and long-term agreements.
§ 1.467-4Section 467 loan.
§ 1.467-5Section 467 rental agreements with variable interest.
§ 1.467-6 Section 467 rental agreements with contingent payments. [Reserved]
§ 1.467-7Section 467 recapture and other rules relating to dispositions and modifications.
§ 1.467-8Automatic consent to change to constant rental accrual for certain rental agreements.
§ 1.467-9Effective/applicability dates and automatic method changes for certain agreements.
§ 1.468A-0Nuclear decommissioning costs; table of contents.
§ 1.468A-1Nuclear decommissioning costs; general rules.
§ 1.468A-2Treatment of electing taxpayer.
§ 1.468A-3Ruling amount.
§ 1.468A-4Treatment of nuclear decommissioning fund.
§ 1.468A-5Nuclear decommissioning fund—miscellaneous provisions.
§ 1.468A-6Disposition of an interest in a nuclear power plant.
§ 1.468A-7Manner of and time for making election.
§ 1.468A-8Special transfers to qualified funds pursuant to section 468A(f).
§ 1.468A-9Applicability dates.
§ 1.468BDesignated settlement funds.
§ 1.468B-0Table of contents.
§ 1.468B-1Qualified settlement funds.
§ 1.468B-2Taxation of qualified settlement funds and related administrative requirements.
§ 1.468B-3Rules applicable to the transferor.
§ 1.468B-4Taxability of distributions to claimants.
§ 1.468B-5Effective dates and transition rules applicable to qualified settlement funds.
§ 1.468B-6Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
§ 1.468B-7Pre-closing escrows.
§ 1.468B-8 Contingent-at-closing escrows. [Reserved]
§ 1.468B-9Disputed ownership funds.
§ 1.469-0Table of contents.
§ 1.469-1General rules.
§ 1.469-1TGeneral rules (temporary).
§ 1.469-2Passive activity loss.
§ 1.469-2TPassive activity loss (temporary).
§ 1.469-3Passive activity credit.
§ 1.469-3TPassive activity credit (temporary).
§ 1.469-4Definition of activity.
§ 1.469-4TDefinition of activity (temporary).
§ 1.469-5Material participation.
§ 1.469-5TMaterial participation (temporary).
§ 1.469-6 Treatment of losses upon certain dispositions. [Reserved]
§ 1.469-7Treatment of self-charged items of interest income and deduction.
§ 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]
§ 1.469-9Rules for certain rental real estate activities.
§ 1.469-10Application of section 469 to publicly traded partnerships.
§ 1.469-11Applicability date and transition rules.
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