Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2019-3 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.179–5: Time and manner of making election. (Also Part 1, §§ 168, 446; 1.168(i)–4, 1.446–1.)
Rev. Proc. 2019–08
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