# Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
> **IRS** · Correction to final regulations and removal of temporary regulations. · Published 2005-04-11 · Effective 2005-03-18 · 70 FR 18301
## Document
- **Document number:** 05-7097
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 18301
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/04/11/05-7097/time-and-manner-of-making-section-163d4b-election-to-treat-qualified-dividend-income-as-investment)
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