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

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§ 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:

26 U.S.C. 168(f)(8)(G) and 7805.

Source:

T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.