26 CFR Part 7 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
- § 7.48-1 Election to have investment credit for movie and television films determined in accordance with previous litigation.
- § 7.48-2 Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
- § 7.48-3 Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
- § 7.57(d)-1 Election with respect to straight line recovery of intangibles.
- § 7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general.
- § 7.465-2 Determination of amount at risk.
- § 7.465-3 Allocation of loss for different taxable years.
- § 7.465-4 Insufficient records.
- § 7.465-5 Examples.
- § 7.936-1 Qualified possession source investment income.
- § 7.999-1 Computation of the international boycott factor.
- § 7.6039A-1 Information regarding carryover basis property acquired from a decedent.
Authority:
26 U.S.C. 7805, unless otherwise stated.