§ 1.818-7. Denial of double deductions.
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/us/cfr/t26/s§ 1.818-7·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 818(f) provides that the same item may not be deducted more than once under subpart B, part I, subchapter L, chapter 1 of the Code (relating to the determination of taxable investment income), and more than once under subpart C, part I, subchapter L, chapter 1 of the Code (relating to the determination of gain or loss from operations). [T.D. 6558, 26 FR 2790, Apr. 4, 1961]
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§ 1.818-7
Denial of double deductions.
Treas. Dec.T.D. 6558
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