# Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction
> **IRS** · Removal of temporary regulations. · Published 2006-04-12 · Effective 2005-03-18 · 71 FR 18623
## Document
- **Document number:** 06-3473
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 18623
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/04/12/06-3473/time-and-manner-of-making-section-163d4b-election-to-treat-qualified-dividend-income-as-investment)
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