26 CFR Part 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
- § 5c.44F-1 Leases and qualified research expenses.
- § 5c.103-1 Leases and capital expenditures.
- § 5c.103-2 Leases and industrial development bonds.
- § 5c.103-3 Leases and arbitrage.
- § 5c.168(f)(8)-1 Special rules for leases.
- § 5c.168(f)(8)-2 Election to characterize transaction as a section 168(f)(8) lease.
- § 5c.168(f)(8)-3 Requirements for lessor.
- § 5c.168(f)(8)-4 Minimum investment of lessor.
- § 5c.168(f)(8)-5 Term of lease.
- § 5c.168(f)(8)-6 Qualified leased property.
- § 5c.168(f)(8)-7 Reporting of income, deductions and investment tax credit; at risk rules.
- § 5c.168(f)(8)-8 Loss of section 168(f)(8) protection; recapture.
- § 5c.168(f)(8)-9 Pass-through leases - transfer of only the investment tax credit to a party other than the ultimate user of the property. [Reserved]
- § 5c.168(f)(8)-10 Leases between related parties. [Reserved]
- § 5c.168(f)(8)-11 Consolidated returns. [Reserved]
- § 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
Authority:
Source:
T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.