# T.D. 8590: T.D. 8590, Dividends Received Deduction; Tax Straddles (Reg. 1.246-5 and 1.1092(d)-2), 60 Fed. Reg. 14636 (March 20, 1995 issue)

IRS guidance. 1995-03-20 · Internal Revenue Service.
Source: <https://www.govinfo.gov/content/pkg/FR-1995-03-20/pdf/FR-1995-03-20.pdf>.

Cites 26 U.S.C. § 1092: § 1092(d)(3)(B) (2x), § 1092(d)(4) (1x)