(a) In general. A trade or business is described in this section if such trade or business involves the conduct of a trade or business, and such trade or business is either—
CFR 26-1.1411-5-2013 history
2014CFR 26-1.1411-5-2014 Internal Revenue. Part1:Income taxes(continued). Section1.1411-5:Trades or businesses to which tax applies.
2013CFR 26-1.1411-5-2013 Internal Revenue. Part1:Income taxes(continued). Section1.1411-5:Trades or businesses to which tax applies.