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Electronic Code of Federal Regulations

e-CFR data is current as of February 27, 2020

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.
§7.465-1
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.
§7.936-1
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.

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