Source: http://taxtv.com/code/00396-USCODE-2011-title26-subtitleA-chap1-subchapE-partII-subpartC-sec463/
Timestamp: 2017-06-28 17:25:35
Document Index: 95933844

Matched Legal Cases: ['§463', '§10201', '§463', '§10201', '§463', '§4', '§1906', '§561', '§1165', '§10201', '§463']

IRC [§463. Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387] - TaxTV.com
IRC [§463. Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387]
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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– 4, title XI, §1165(a), Oct. 22, 1986, 100 Stat. 2 1, related to deduction allowable for accrual basis taxpayers under section 162(a) of this title with respect to vacation pay.
Pub. L. 100–203, title X, §10201(c)(2), Dec. 22, 1987, 101 Stat. 1330–388, provided that: “In the case of any taxpayer who elected to have section 463 of the Internal Revenue Code of 1986 apply for such taxpayer’s last taxable year beginning before January 1, 1988, and who is required to change his method of accounting by reason of the amendments made by this section [amending sections 404, 419, and 461 of this title, repealing sections 81 and 463 of this title, and enacting provisions set out as a note under section 404 of this title]—
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