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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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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
,
263
,
and
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