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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 5c — TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
Federal (United States) · Regulations
Part 5c — TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
2 sections
2 sections
26 C.F.R. § 5c.44F-1
Leases and qualified research expenses.
26 C.F.R. § 5c.1305-1
Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
Part 5c — TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 | Federal (United States) Regulations | Justis AI