Article 3. Year of Inclusion
- § 24661(a). General Rule for Income Year of Inclusion. [Repealed]
- § 24661(b). Constructive Receipt of Income. [Repealed]
- § 24661(c). Long-Term Contracts. [Repealed]
- § 24661(d). Accounting for Redemption of Trading Stamps and Coupons. [Repealed]
- § 24667–24673.5(a). Installment Method of Reporting Income. [Repealed]
- § 24667–24673.5(b). Special Rules Applicable to Dealers in Personal Property. [Repealed]
- § 24667–24673.5(c). Special Rules Applicable to Casual Sales or Casual Dispositions of Personal Property. [Repealed]
- § 24667–24673.5(d). Sale of Real Property Involving Deferred Periodic Payments. [Repealed]
- § 24667–24673.5(f). Deferred Payment Sale of Real Property Not on Installment Method. [Repealed]
- § 24667–24673.5(h). Requirements for Adoption of or Change to Installment Method. [Repealed]
- § 24674 Obligations Issued at Discount.
- § 24676(a). Treatment of Prepaid Subscription Income. [Repealed]
- § 24676(b). Scope of Election Under Section 24676. [Repealed]
- § 24676(c). Method of Allocation. [Repealed]
- § 24676(d). Cessation of Taxpayer's Liability. [Repealed]
- § 24676(e). Definitions and Other Rules. [Repealed]
- § 24676(f). Time and Manner of Making Election. [Repealed]