CFR 26-1.1411-5-2014
Internal Revenue. Part1:Income taxes(continued). Section1.1411-5:Trades or businesses to which tax applies.

Standard No.

CFR 26-1.1411-5-2014

Release Date

2014

Published By

US-CFR-file

Latest

CFR 26-1.1411-5-2014

Scope

(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 26-1.1411-5-2014 history

• 2014 CFR 26-1.1411-5-2014 Internal Revenue. Part1:Income taxes(continued). Section1.1411-5:Trades or businesses to which tax applies.
• 2013 CFR 26-1.1411-5-2013 Internal Revenue. Part1:Income taxes(continued). Section1.1411-5:Trades or businesses to which tax applies.