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 - Definition of Gross Income, Adjusted Gross Income, and Taxable Income
  7. 26 CFR § 1.66-5
26 CFR § 1.66-5
Effective date
June 25, 2020
CFR

Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, §1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.

[T.D. 9074, 68 FR 41070, July 10, 2003]

Previous
§ 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law
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§ 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary)

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