# Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income
> **IRS** · Final regulations and removal of temporary regulations. · Published 2005-03-18 · Effective 2005-03-18 · 70 FR 13100
## Document
- **Document number:** 05-5433
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 13100
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-03-18
- **Effective date:** 2005-03-18
- **Treasury docket:** TD 9191
## Abstract

This document contains final regulations relating to an election that may be made by noncorporate taxpayers to treat qualified dividend income as investment income for purposes of calculating the deduction for investment interest. The regulations reflect changes to the law made by the Jobs and Growth Tax Relief Reconciliation Act of 2003. The regulations affect taxpayers making the election under section 163(d)(4)(B) to treat qualified dividend income as investment income.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/03/18/05-5433/time-and-manner-of-making-section-163d4b-election-to-treat-qualified-dividend-income-as-investment)
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