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Title 26 Part 1 → §1.616-3

Title 26 → Chapter I → Subchapter A → Part 1 → §1.616-3

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.616-3

e-CFR data is current as of November 18, 2019

Title 26Chapter ISubchapter APart 1 → §1.616-3


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


§1.616-3   Time for making election with respect to returns due on or before May 2, 1960.

In the case of any taxable year beginning after December 31, 1953, and ending after August 16, 1954, the income tax return for which is due not later than May 2, 1960, the time to deduct or defer development expenditures for such a year under section 616 (a) or (b) shall expire on May 2, 1960.


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