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The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government produced by the Office of the Federal Register (OFR) and the Government Publishing Office.


Parallel Table of Authorities and Rules for the Code of Federal Regulations and the United States Code
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Electronic Code of Federal Regulations

Electronic Code of Federal Regulations

e-CFR data is current as of April 24, 2015

Title 26Chapter ISubchapter APart 5c


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

rule
§5c.44F-1
Leases and qualified research expenses.
§5c.103-1
Leases and capital expenditures.
§5c.103-2
Leases and industrial development bonds.
§5c.103-3
Leases and arbitrage.
§5c.168(f)(8)-1
Special rules for leases.
§5c.168(f)(8)-2
Election to characterize transaction as a section 168(f)(8) lease.
§5c.168(f)(8)-3
Requirements for lessor.
§5c.168(f)(8)-4
Minimum investment of lessor.
§5c.168(f)(8)-5
Term of lease.
§5c.168(f)(8)-6
Qualified leased property.
§5c.168(f)(8)-7
Reporting of income, deductions and investment tax credit; at risk rules.
§5c.168(f)(8)-8
Loss of section 168(f)(8) protection; recapture.
§5c.168(f)(8)-9
Pass-through leases—transfer of only the investment tax credit to a party other than the ultimate user of the property. [Reserved]
§5c.168(f)(8)-10
Leases between related parties. [Reserved]
§5c.168(f)(8)-11
Consolidated returns. [Reserved]
§5c.1305-1
Special income averaging rules for taxpayers otherwise required to compute tax in accordance with §5c.1256-3.

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