26 CFR Part 12 - 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).