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Electronic Code of Federal Regulations

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

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.1305-1
Special income averaging rules for taxpayers otherwise required to compute tax in accordance with §5c.1256-3.

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