§57. Items of tax preference — Inbound Citations
26 U.S.C. § 57
Cited by 14 provisions in release 119-102.
Citations to 26 U.S.C. § 57 as a whole
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(iv) the adjustments of this section and sections 57 and 58 shall apply in determining net investment income under section 163(d).
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(ii) be reduced by the items of tax preference determined under section 57 for such year.
Citations to §57(a)
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(6) Any portion of any qualified expenditure to which an election under paragraph (1) applies shall not be treated as an item of tax preference under section 57(a) and section 56 shall not apply to such expenditure.
Citations to §57(a)(1)
Citations to §57(a)(5)
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(iii) any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child).
Citations to §57(a)(5)(A)
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(ii) interest on any specified private activity bond (and any amount treated as interest on a specified private activity bond under section 57(a)(5)(B)), and any deduction referred to in section 57(a)(5)(A), shall be treated as includible in gross income (or as deductible) for purposes of applying section 163(d),
Citations to §57(a)(5)(B)
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(ii) interest on any specified private activity bond (and any amount treated as interest on a specified private activity bond under section 57(a)(5)(B)), and any deduction referred to in section 57(a)(5)(A), shall be treated as includible in gross income (or as deductible) for purposes of applying section 163(d),
Citations to §57(a)(5)(C)
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(B) With respect to an issue other than an issue a part of which is a specified private activity bond (as defined in section 57(a)(5)(C)), the term “investment property” includes a specified private activity bond (as so defined).
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(II) which are not specified private activity bonds (as defined in section 57(a)(5)(C)).