26 CFR Part 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

eCFR
Authorities (U.S. Code)

§ 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.

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.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 167 - Depreciation

§ 263 - Capital expenditures

§ 7805 - Rules and regulations