CFR›Title 26›Chapter I›Part 1›Subject Group Taxable Years Beginning Prior to January 1, 1986 ContainsSection 1.274-5ACorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.274-5A § 1.274-5A Substantiation requirements. Previous Taxable Year for Which Items of Gross Income Included Taxable Year for Which Items of Gross Income Included Next Taxation of Business Income of Certain Exempt Organizations Taxation of Business Income of Certain Exempt Organizations