26 CFR Part 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
- § 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).
{'United States Code': [{'Title': '26', 'Section': '167', 'headtext': ' Depreciation', 'cleanpath': '/uscode/text/26/167'}, {'Title': '26', 'Section': '263', 'headtext': ' Capital expenditures', 'cleanpath': '/uscode/text/26/263'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}