Title 7
SECTION 760.1608
760.1608 Payment limitation and AGI.
§ 760.1608 Payment limitation and AGI.(a) Per loss year, a person or legal entity, other than a joint venture or general partnership, is eligible to receive, directly or indirectly payments of not more than $125,000.
(b) The direct attribution provisions in § 760.1507 of this part apply for payment limitation as defined and used in this rule.