Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
other · IRS · Rule · Published 2005-04-11 · Effective 2005-03-18 · 70 FR 18301
Document
Document number
05-7097
Federal Register citation
70 FR 18301
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-04-11
Effective date
2005-03-18
Treasury docket
TD 9191
Abstract
This document contains corrections to final regulations that were published in the Federal Register on March 18, 2005 (70 FR 13100) 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.