26 CFR Part 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 | US Law

§ 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.

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

§ 168 - Accelerated cost recovery system

§ 7805 - Rules and regulations

Title 26 published on 08-Jun-2018 03:50

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 5c after this date.

2018-02-15; vol. 83 # 32 - Thursday, February 15, 2018

83 FR 6806 - Eliminating Unnecessary Tax Regulations

GPO FDSys XML | Text

Additional Documents

type	regulations.gov
FR Doc.	2018-02918
RIN	1545-BO17
	REG-132197-17

DEPARTMENT OF THE TREASURY, Internal Revenue Service

Notice of proposed rulemaking.

Written or electronic comments and requests for a public hearing must be received by May 14, 2018.

26 CFR Parts 1, 5, 5c, 5f, 7, 11, 13, 16, 19, 20, 25, 31, 48, 49, 54, 55, 148, 301, 404, 601, and 602

Summary

Pursuant to the policies stated in Executive Orders 13777 and 13789 (the executive orders), the Treasury Department and the IRS conducted a review of existing regulations, with the goal of reducing regulatory burden for taxpayers by revoking or revising existing tax regulations that meet the criteria set forth in the executive orders. This notice of proposed rulemaking proposes to streamline IRS regulations by removing 298 regulations that are no longer necessary because they do not have any current or future applicability under the Internal Revenue Code (Code) and by amending 79 regulations to reflect the proposed removal of the 298 regulations. The proposed removal and amendment of these regulations may affect various categories of taxpayers.