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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]