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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Special Rules for Determining Capital Gains and Losses |
§ 1.1291-9T - Deemed dividend election (temporary).
Latest version.
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(a) through (j)(2) [Reserved] For further guidance see §1.1291-9(a) through (j)(2).
(3) Shareholder. A shareholder is a United States person that is a shareholder as defined in §1.1291-1T(b)(7) or an indirect shareholder as defined in §1.1291-1T(b)(8).
(k) Effective/applicability date—(1) [Reserved] For further guidance see §1.1291-9(k)(1).
(2) [Reserved] For further guidance see §1.1291-9(k)(2).
(3) Paragraph (j)(3) of this section applies to taxable years of shareholders ending on or after December 31, 2013.
(l) Expiration date. The applicability of paragraph (j)(3) of this section expires on December 30, 2016.
[T.D. 9650, 78 FR 79608, Dec. 31, 2013]