Title 26
PART 5
Part 5 - Temporary Income Tax Regulations Under The Revenue Act Of 1978
- Authority: 26 U.S.C. 7805.
26:16.0.1.1.4.0.1.1 | SECTION 5.1502-45 | 5.1502-45 Limitation on losses to amount at risk. | |
26:16.0.1.1.4.0.1.2 | SECTION 5.6411-1 | 5.6411-1 Tentative refund under claim of right adjustment. |