Title 26

PART 5

Part 5 - Temporary Income Tax Regulations Under The Revenue Act Of 1978

PART 5 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 Authority:26 U.S.C. 7805.

26:16.0.1.1.4.0.1.1SECTION 5.1502-45
   5.1502-45 Limitation on losses to amount at risk.
26:16.0.1.1.4.0.1.2SECTION 5.6411-1
   5.6411-1 Tentative refund under claim of right adjustment.