Other examples.

Other examples. For examples showing the determination of the character of an amount deductible under 1.642(c)-1 or 1.642(c)-2, see examples 1 and 2 in 1.662(b)-2 and paragraph (e) of the example in 1.662(c)-4.

Source

26 CFR § 1.642(c)-3

Scoping language

None