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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 7 - 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
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