U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter E— Accounting Periods and Methods of Accounting › Part PART II— METHODS OF ACCOUNTING › Subpart Subpart C— Taxable Year for Which Deductions Taken

26 U.S.C. § 462

Repealed. June 15, 1955, ch. 143, § 1(b), 69 Stat. 134]

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[repealed]

Notes of Decisions
Cited in 4 cases, 1956–2008 · leading case: Pennzoil-Quaker State Co. v. United States
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Pennzoil-Quaker State Co. v. United States (2008) cafc · cites it 2× “In aid of its interpretation, Quaker points to 26 U.S.C. § 462 , which was enacted the same year as the inventory exception (and repealed three years later).”
E. W. Schuessler and Aline Schuessler v. Commissioner of Internal Revenue (1956) ca5 “Code Congressional and Administrative News, p. 2046-2051. See also Sporrer, The Past and Future of Deferring Income and Reserving for Expenses, TAXES (Mag.”
Wien Consolidated Airlines, Inc. v. Commissioner (1976) ca9 “The Commissioner also argues that to allow accrual here contravenes the Congressional intent manifest in the repeal of 26 U.S.C. § 462 , Act of June 15, 1955, c.”
Associated Dry Goods Corp. v. United States (1961) mdd “462 of the Internal Reve *73 nue Code of 1954, 26 U.S.C.A. § 462 (which section had provided for the accrual of reserves for estimated expenses) in June of 1955, Delivery filed Form 2175 showing income in the amount of $16,-561.”
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