StacksVerified U.S. federal law reference

26 CFR §1.1312-1 — -1 Double inclusion of an item of gross income.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was erroneously included in the gross income of the same taxpayer for another taxable year or of a related taxpayer for the same or another taxable year.
  2. (b)The application of paragraph (a) of this section may be illustrated by the following examples: