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Treasury Regulations · 26 CFR Part 1

Taxable year for which deductions taken (§§ 1.461-0 to 1.469-11)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.461-0 Table of contents.
  2. § 1.461-1 General rule for taxable year of deduction.
  3. § 1.461-2 Contested liabilities.
  4. § 1.461-3 Prepaid interest.
  5. § 1.461-4 Economic performance.
  6. § 1.461-5 Recurring item exception.
  7. § 1.461-6 Economic performance when certain liabilities are assigned or are extinguished by the establishment of a fund.
  8. § 1.465-1T Aggregation of certain activities (temporary).
  9. § 1.465-8 General rules; interest other than that of a creditor.
  10. § 1.465-20 Treatment of amounts borrowed from certain persons and amounts protected against loss.
  11. § 1.465-27 Qualified nonrecourse financing.
  12. § 1.466-1 Method of accounting for the redemption cost of qualified discount coupons.
  13. § 1.466-2 Special protective election for certain taxpayers.
  14. § 1.466-3 Manner of and time for making election under section 466.
  15. § 1.466-4 Manner of and time for making election under section 373(c) of the Revenue Act of 1978.
  16. § 1.467-0 Table of contents.
  17. § 1.467-1 Treatment of lessors and lessees generally.
  18. § 1.467-2 Rent accrual for section 467 rental agreements without adequate interest.
  19. § 1.467-3 Disqualified leasebacks and long-term agreements.
  20. § 1.467-4 Section 467 loan.
  21. § 1.467-5 Section 467 rental agreements with variable interest.
  22. § 1.467-6 Section 467 rental agreements with contingent payments.
  23. § 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
  24. § 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements.
  25. § 1.467-9 Effective/applicability dates and automatic method changes for certain agreements.
  26. § 1.468A-0 Nuclear decommissioning costs; table of contents.
  27. § 1.468A-1 Nuclear decommissioning costs; general rules.
  28. § 1.468A-2 Treatment of electing taxpayer.
  29. § 1.468A-3 Ruling amount.
  30. § 1.468A-4 Treatment of nuclear decommissioning fund.
  31. § 1.468A-5 Nuclear decommissioning fund—miscellaneous provisions.
  32. § 1.468A-6 Disposition of an interest in a nuclear power plant.
  33. § 1.468A-7 Manner of and time for making election.
  34. § 1.468A-8 Special transfers to qualified funds pursuant to section 468A(f).
  35. § 1.468A-9 Applicability dates.
  36. § 1.468B Designated settlement funds.
  37. § 1.468B-0 Table of contents.
  38. § 1.468B-1 Qualified settlement funds.
  39. § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements.
  40. § 1.468B-3 Rules applicable to the transferor.
  41. § 1.468B-4 Taxability of distributions to claimants.
  42. § 1.468B-5 Effective dates and transition rules applicable to qualified settlement funds.
  43. § 1.468B-6 Escrow accounts, trusts, and other funds used during deferred exchanges of like-kind property under section 1031(a)(3).
  44. § 1.468B-7 Pre-closing escrows.
  45. § 1.468B-8 Contingent-at-closing escrows.
  46. § 1.468B-9 Disputed ownership funds.
  47. § 1.469-0 Table of contents.
  48. § 1.469-1 General rules.
  49. § 1.469-1T General rules (temporary).
  50. § 1.469-2 Passive activity loss.
  51. § 1.469-2T Passive activity loss (temporary).
  52. § 1.469-3 Passive activity credit.
  53. § 1.469-3T Passive activity credit (temporary).
  54. § 1.469-4 Definition of activity.
  55. § 1.469-4T Definition of activity (temporary).
  56. § 1.469-5 Material participation.
  57. § 1.469-5T Material participation (temporary).
  58. § 1.469-6 Treatment of losses upon certain dispositions.
  59. § 1.469-7 Treatment of self-charged items of interest income and deduction.
  60. § 1.469-8 Application of section 469 to trust, estates, and their beneficiaries.
  61. § 1.469-9 Rules for certain rental real estate activities.
  62. § 1.469-10 Application of section 469 to publicly traded partnerships.
  63. § 1.469-11 Applicability date and transition rules.