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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 May 26, 2015

Title 26Chapter ISubchapter APart 7


TITLE 26—Internal Revenue

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

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

rule
§7.48-1
Election to have investment credit for movie and television films determined in accordance with previous litigation.
§7.48-2
Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
§7.48-3
Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
§7.57(d)-1
Election with respect to straight line recovery of intangibles.
§7.105-1
Questions and answers relating to exclusions of certain disability income payments.
§7.105-2
Substantial gainful activity.
§7.465-1
Amounts at risk with respect to activities begun prior to effective date; in general.
§7.465-2
Determination of amount at risk.
§7.465-3
Allocation of loss for different taxable years.
§7.465-4
Insufficient records.
§7.465-5
Examples.
§7.704-1
Partner's distributive share.
§7.936-1
Qualified possession source investment income.
§7.999-1
Computation of the international boycott factor.
§7.6039A-1
Information regarding carryover basis property acquired from a decedent.
§7.6041-1
Return of information as to payments of winnings from bingo, keno, and slot machines.

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