1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - COMPUTATION OF TAXABLE INCOME
  6. Topic - Itemized Deductions for Individuals and Corporations (Continued)
  7. 26 CFR § 1.183-3
26 CFR § 1.183-3
Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
June 25, 2020
CFR
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§ 1.183-2 Activity not engaged in for profit defined
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§ 1.183-4 Taxable years affected

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