U.S. Code of Federal Regulations
Regulations most recently checked for updates: Oct 19, 2019
§ 53.4958-5 - Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
§ 53.4965-8 - Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.