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Title 26 Part 1 → §1.547-5

Title 26 → Chapter I → Subchapter A → Part 1 → §1.547-5

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.547-5

e-CFR data is current as of November 19, 2019

Title 26Chapter ISubchapter APart 1 → §1.547-5


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.547-5   Deduction denied in case of fraud or wilful failure to file timely return.

No deduction for deficiency dividends shall be allowed under section 547(a) if the determination contains a finding that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to file an income tax return within the time prescribed by law or prescribed by the Secretary or his delegate in pursuance of law. See §1.547-7 for effective date.


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