eLaws | eCases | United States Code | Federal Courts |

Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter A - Income Tax

Part 1 - Income Taxes

Gain and Loss from Operations

§ 1.809-3 - [Reserved]

Latest version.

§ 1.809-3 [Reserved]

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');