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Regulations last checked for updates: Nov 22, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 12 - PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
§ 12.3 - Investment credit, public utility property elections.
§ 12.4 - Election of Class Life Asset Depreciation Range System (ADR).
§ 12.7 - Election to be treated as a DISC.
§ 12.8 - Elections with respect to net leases of real property.
§ 12.9 - Election to postpone determination with respect to the presumption described in section 183(d).
authority:
26 U.S.C. 167
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263
,
and
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