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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter APart 12


TITLE 26—Internal Revenue

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

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

rule
§12.3
Investment credit, public utility property elections.
§12.4
Election of Class Life Asset Depreciation Range System (ADR).
§12.7
Election to be treated as a DISC.
§12.8
Elections with respect to net leases of real property.
§12.9
Election to postpone determination with respect to the presumption described in section 183(d).

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