26 CFR Part 16A - TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
- § 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.
Authority:
Secs. 126 and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2888, 26 U.S.C. 126; 68A Stat. 917, 26 U.S.C. 7805).
Source:
T.D. 7778, 46 FR 27637, May 21, 1981, unless otherwise noted.
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
