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Electronic Code of Federal Regulations

e-CFR data is current as of January 23, 2020

Title 26Chapter ISubchapter APart 16A


TITLE 26—Internal Revenue

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

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS

rule
§16A.126-0
Effective dates.
§16A.126-1
Certain cost-sharing payments—in general.
§16A.126-2
Section 126 elections.
§16A.1255-1
General rule for treatment of gain from disposition of section 126 property.
§16A.1255-2
Special rules.

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