20 CFR 404.1086
§ 404.1086 Community income.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 404.1086, § 404.1086 Community income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78590
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Full text
If community property laws apply to income that an individual derives from a trade or business (other than a trade or business carried on by a partnership), the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse carrying on such trade or business or, if such trade or business is jointly operated, treated as the gross income and deductions of each spouse on the basis of his or her respective distributive share of the gross income and deductions.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.