Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
other · IRS · Rule · Published 2006-04-12 · Effective 2005-03-18 · 71 FR 18623
Document
Document number
06-3473
Federal Register citation
71 FR 18623
CFR reference
26 CFR 1
Type
Rule
Action
Removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-04-12
Effective date
2005-03-18
Treasury docket
TD 9191
Abstract
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.