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 § 1.183-4
26 CFR § 1.183-4
Taxable years affected
June 25, 2020
CFR

The provisions of section 183 and the regulations thereunder shall apply only with respect to taxable years beginning after December 31, 1969. For provisions applicable to prior taxable years, see section 270 and §1.270-1.

[T.D. 7198, 37 FR 13685, July 13, 1972]

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§ 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
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§ 1.186-1 Recoveries of damages for antitrust violations, etc

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