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2010-09-22
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Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
Rules and Regulations
D09002ee1bde1e4b0
D09002ee1bde1e53f
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains a correction to a temporary regulation (TD 9191) that was published in the Federal Register on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income.
71 FR 18623
https://www.govinfo.gov/app/details/FR-2006-04-12/06-3473
06-3473
fr12ap06-4
RIN 1545-BD16
4830-01-P
TD 9191
https://www.govinfo.gov/app/details/FR-2006-04-12/06-3473
https://www.govinfo.gov/content/pkg/FR-2006-04-12/html/06-3473.htm
https://www.govinfo.gov/content/pkg/FR-2006-04-12/pdf/06-3473.pdf
Income Taxes
Reporting and Recordkeeping Requirements
1 p.
18623
18623
71 FR 18623
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BD16
RIN 1545-BD16
Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction; Federal Register Vol. 71, Issue
RULE
06-3473
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2005-03-18
TD 9191
4830-01-P
06-3473
Removal of temporary regulations.
This document contains a correction to a temporary regulation (TD 9191) that was published in the Federal Register on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income.
This correction is effective March 18, 2005.
Amy Pfalzgraf, (202) 622-4950 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Qualified dividend income; election to treat as investment income; correction,
Federal Register
Vol. 71, no. 70
Office of the Federal Register, National Archives and Records Administration
2006-04-12
continuing
daily
deposited
born digital
518 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2006-04-12
P0b002ee18094b65e
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr12ap06
https://www.govinfo.gov/app/details/FR-2006-04-12
https://www.govinfo.gov/content/pkg/FR-2006-04-12/pdf/FR-2006-04-12.pdf
https://www.govinfo.gov/content/pkg/FR-2006-04-12/xml/FR-2006-04-12.xml
fdlp
18589
19096
DGPO
2010-09-22
2023-05-03
FR-2006-04-12
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eng
FR
FR-2006-04-12
71
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