Definition of Gross Income, Adjusted Gross Income, and Taxable Income
§ 1.66-5 Effective date.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
Sections 1.66-1 through 1.66-4 are applicable on July 10, 2003. In addition, § 1.66-4 applies to any request for relief filed prior to July 10, 2003, for which the Internal Revenue Service has not issued a preliminary determination as of July 10, 2003.
[T.D. 9074, 68 FR 41070, July 10, 2003]
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