View all text of Subjgrp 26 [§ 1.817-1 - § 1.819-2]
§ 1.818-7 - Denial of double deductions.
Section 818(f) provides that the same item may not be deducted more than once under subpart B, part I, subchapter L, chapter 1 of the Code (relating to the determination of taxable investment income), and more than once under subpart C, part I, subchapter L, chapter 1 of the Code (relating to the determination of gain or loss from operations).