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.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.

{'United States Code': [{'Title': '26', 'Section': '168', 'headtext': ' Accelerated cost recovery system', 'cleanpath': '/uscode/text/26/168'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}