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Title 26

Displaying title 26, up to date as of 8/06/2026. Title 26 was last amended 8/03/2026.
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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 Items of Gross Income Included   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 Items of Gross Income Included1.451-1 – 1.460-6
§ 1.451-1General rule for taxable year of inclusion.
§ 1.451-2Constructive receipt of income.
§ 1.451-3Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
§ 1.451-4Accounting for redemption of trading stamps and coupons.
§ 1.451-6Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
§ 1.451-7Election relating to livestock sold on account of drought.
§ 1.451-8Advance payments for goods, services, and certain other items.
§§ 1.453-1-1.453-2 [Reserved]
§ 1.453-3Purchaser evidences of indebtedness payable on demand or readily tradable.
§§ 1.453-4-1.453-8 [Reserved]
§ 1.453-9Gain or loss on disposition of installment obligations.
§ 1.453-10 [Reserved]
§ 1.453-11Installment obligations received from a liquidating corporation.
§ 1.453-12Allocation of unrecaptured section 1250 gain reported on the installment method.
§ 1.453A-0Table of contents.
§ 1.453A-1Installment method of reporting income by dealers on personal property.
§ 1.453A-2 [Reserved]
§ 1.453A-3Requirements for adoption of or change to installment method by dealers in personal property.
§ 1.454-1Obligations issued at discount.
§ 1.455-1Treatment of prepaid subscription income.
§ 1.455-2Scope of election under section 455.
§ 1.455-3Method of allocation.
§ 1.455-4Cessation of taxpayer's liability.
§ 1.455-5Definitions and other rules.
§ 1.455-6Time and manner of making election.
§ 1.456-1Treatment of prepaid dues income.
§ 1.456-2Scope of election under section 456.
§ 1.456-3Method of allocation.
§ 1.456-4Cessation of liability or existence.
§ 1.456-5Definitions and other rules.
§ 1.456-6Time and manner of making election.
§ 1.456-7Transitional rule.
§ 1.457-1General overviews of section 457.
§ 1.457-2Definitions.
§ 1.457-3General introduction to eligible plans.
§ 1.457-4Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
§ 1.457-5Individual limitation for combined annual deferrals under multiple eligible plans
§ 1.457-6Timing of distributions under eligible plans.
§ 1.457-7Taxation of Distributions Under Eligible Plans.
§ 1.457-8Funding rules for eligible plans.
§ 1.457-9Effect on eligible plans when not administered in accordance with eligibility requirements.
§ 1.457-10Miscellaneous provisions.
§ 1.457-11Tax treatment of participants if plan is not an eligible plan.
§ 1.457-12Effective dates.
§ 1.458-1Exclusion for certain returned magazines, paperbacks, or records.
§ 1.458-2Manner of and time for making election.
§ 1.460-0Outline of regulations under section 460.
§ 1.460-1Long-term contracts.
§ 1.460-2Long-term manufacturing contracts.
§ 1.460-3Long-term construction contracts.
§ 1.460-4Methods of accounting for long-term contracts.
§ 1.460-5Cost allocation rules.
§ 1.460-6Look-back method.
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