C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER A—INCOME TAX › PART 1—INCOME TAXES

26 C.F.R. § 1.818-4

[Reserved]

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Notes of Decisions
Cited in 1 case, 1980–1980 · leading case: Est. of Skaggs v. Comm'r, 75 T.C. 191 (Tax Ct. 1980).
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Est. of Skaggs v. Comm'r, 75 T.C. 191 (Tax Ct. 1980). · cites it 2× “No election was filed with the partnership return for 1973.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.