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. § 463

Repealed. Pub. L. 100–203, title X, § 10201(a), Dec. 22, 1987, 101 Stat. 1330–387]

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[repealed]

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Vest v. Commissioner
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Vest v. Commissioner (2017) ca5 “The Tax Court first found that these partnerships were “related persons” within the meaning of 26 U.S.C. § 463 . It then concluded that these sales had a principal purpose of tax avoidance, as evidenced by “the significant and undeserved tax benefits that [Vest and the buying…”
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