Treasury Regulations · 26 CFR
§ 1.818-7. Denial of double deductions.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 818
Cite as 26 CFR § 1.818-7
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 4, 1961 by T.D. 6558
- Issued under
- 26 U.S.C. § 818
- Length
- 61 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6558 (26 FR 2790)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Miscellaneous provisions
Nearby sections
- § 1.818-2 Accounting provisions.
- § 1.818-3 Amortization of premium and accrual of discount.
- § 1.818-5 Short taxable years.
- § 1.818-6 Transitional rule for change in method of accounting.
- § 1.818-7 Denial of double deductions.
- § 1.818-8 Special rules relating to consolidated returns and certain capital losses.
- § 1.819-1 Taxable years affected.
- § 1.819-2 Foreign life insurance companies.