Federal (United States) · Regulations
Part 7 — TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
12 sections
12 sections
- 26 C.F.R. § 7.48-1Election to have investment credit for movie and television films determined in accordance with previous litigation.
- 26 C.F.R. § 7.48-2Election 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.
- 26 C.F.R. § 7.48-3Election 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.
- 26 C.F.R. § 7.57(d)-1Election with respect to straight line recovery of intangibles.
- 26 C.F.R. § 7.465-1Amounts at risk with respect to activities begun prior to effective date; in general.
- 26 C.F.R. § 7.465-2Determination of amount at risk.
- 26 C.F.R. § 7.465-3Allocation of loss for different taxable years.
- 26 C.F.R. § 7.465-4Insufficient records.
- 26 C.F.R. § 7.465-5Examples.
- 26 C.F.R. § 7.936-1Qualified possession source investment income.
- 26 C.F.R. § 7.999-1Computation of the international boycott factor.
- 26 C.F.R. § 7.6039A-1Information regarding carryover basis property acquired from a decedent.