Tax Notes logo
HOMETAX NOTES RESEARCHFEDERALREGULATIONS

Sec. 1.163(d)-1T Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. (Temporary) [Removed]

[Added by T.D. 9147, 69 FR 47364-47365, Aug. 5, 2004. Removed by T.D. 9191, 70 FR 13100-13101, Mar. 18, 2005, as corrected at 71 FR 18623, Apr. 12, 2006.]

Copy RID