Federal (United States) · Regulations
Part 12 — TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
5 sections
5 sections
- 26 C.F.R. § 12.3Investment credit, public utility property elections.
- 26 C.F.R. § 12.4Election of Class Life Asset Depreciation Range System (ADR).
- 26 C.F.R. § 12.7Election to be treated as a DISC.
- 26 C.F.R. § 12.8Elections with respect to net leases of real property.
- 26 C.F.R. § 12.9Election to postpone determination with respect to the presumption described in section 183(d).