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 (T.C. 1980).
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Est. of Skaggs v. Comm'r, 75 T.C. 191 (T.C. 1980). · cites it 2× “No election was filed with the partnership return for 1973.”
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