1. Regulations
  2. title 26
  3. chapter I-i3
  4. part 1
  5. subjgrp 2
  6. § 1.183-3

View all text of Subjgrp 2 [§ 1.170-3 - § 1.199A-12]

§ 1.183-3 - Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, T.D. 9381, 73 FR 8604, Feb. 15, 2008, unless otherwise noted.

CITE AS: 26 CFR 1.183-3