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Treasury Regulations · 26 CFR Part 1

Taxable year for which items of gross income included (§§ 1.451-1 to 1.460-6)

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. § 1.451-1 General rule for taxable year of inclusion.
  2. § 1.451-2 Constructive receipt of income.
  3. § 1.451-3 Timing of income inclusion for taxpayers with an applicable financial statement using an accrual method of accounting.
  4. § 1.451-4 Accounting for redemption of trading stamps and coupons.
  5. § 1.451-6 Election to include crop insurance proceeds in gross income in the taxable year following the taxable year of destruction or damage.
  6. § 1.451-7 Election relating to livestock sold on account of drought.
  7. § 1.451-8 Advance payments for goods, services, and certain other items.
  8. § 1.453-1 - 1.453-2 [Reserved]
  9. § 1.453-3 Purchaser evidences of indebtedness payable on demand or readily tradable.
  10. § 1.453-4 - 1.453-8 [Reserved]
  11. § 1.453-9 Gain or loss on disposition of installment obligations.
  12. § 1.453-10 [Reserved]
  13. § 1.453-11 Installment obligations received from a liquidating corporation.
  14. § 1.453-12 Allocation of unrecaptured section 1250 gain reported on the installment method.
  15. § 1.453A-0 Table of contents.
  16. § 1.453A-1 Installment method of reporting income by dealers on personal property.
  17. § 1.453A-2 [Reserved]
  18. § 1.453A-3 Requirements for adoption of or change to installment method by dealers in personal property.
  19. § 1.454-1 Obligations issued at discount.
  20. § 1.455-1 Treatment of prepaid subscription income.
  21. § 1.455-2 Scope of election under section 455.
  22. § 1.455-3 Method of allocation.
  23. § 1.455-4 Cessation of taxpayer's liability.
  24. § 1.455-5 Definitions and other rules.
  25. § 1.455-6 Time and manner of making election.
  26. § 1.456-1 Treatment of prepaid dues income.
  27. § 1.456-2 Scope of election under section 456.
  28. § 1.456-3 Method of allocation.
  29. § 1.456-4 Cessation of liability or existence.
  30. § 1.456-5 Definitions and other rules.
  31. § 1.456-6 Time and manner of making election.
  32. § 1.456-7 Transitional rule.
  33. § 1.457-1 General overviews of section 457.
  34. § 1.457-2 Definitions.
  35. § 1.457-3 General introduction to eligible plans.
  36. § 1.457-4 Annual deferrals, deferral limitations, and deferral agreements under eligible plans.
  37. § 1.457-5 Individual limitation for combined annual deferrals under multiple eligible plans
  38. § 1.457-6 Timing of distributions under eligible plans.
  39. § 1.457-7 Taxation of Distributions Under Eligible Plans.
  40. § 1.457-8 Funding rules for eligible plans.
  41. § 1.457-9 Effect on eligible plans when not administered in accordance with eligibility requirements.
  42. § 1.457-10 Miscellaneous provisions.
  43. § 1.457-11 Tax treatment of participants if plan is not an eligible plan.
  44. § 1.457-12 Effective dates.
  45. § 1.458-1 Exclusion for certain returned magazines, paperbacks, or records.
  46. § 1.458-2 Manner of and time for making election.
  47. § 1.460-0 Outline of regulations under section 460.
  48. § 1.460-1 Long-term contracts.
  49. § 1.460-2 Long-term manufacturing contracts.
  50. § 1.460-3 Long-term construction contracts.
  51. § 1.460-4 Methods of accounting for long-term contracts.
  52. § 1.460-5 Cost allocation rules.
  53. § 1.460-6 Look-back method.