1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Tax Preference Regulations
  6. 26 CFR § §1.57-2--1.57-3
26 CFR § §1.57-2--1.57-3
[Reserved]
June 25, 2020
CFR
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§ 1.57-1 Items of tax preference defined
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§ 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976

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