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).
Authority:
26 U.S.C. 167, 263, and 7805.
Title 26 published on 2015-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 12.