§58. Denial of certain losses — Inbound Citations

Citations to 26 U.S.C. § 58 as a whole

• 26 U.S.C. § 55(b)(1)(D)(i)

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  (i) determined with the adjustments provided in section 56 and section 58, and
• 26 U.S.C. § 56(b)(1)(B)(iv)

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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).
• 26 U.S.C. § 56(d)(2)(A)(i)

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  (i) be determined with the adjustments provided in this section and section 58, and