gibrahimov
Returning Member

Investors & landlords

Hi

was reading this post and wanted to share this.

Section 7805(e) applies to regulation issued after 11/20/1988.
Reg. sec. 1.469-1T was issued before 11/20/1988 so it’s not subject to the 3-year expiration rule.

Also IRS still use 1.469-1T.