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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 16A - PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
§ 16A.126-0 - Effective dates.
§ 16A.126-1 - Certain cost-sharing payments—in general.
§ 16A.126-2 - Section 126 elections.
§ 16A.1255-1 - General rule for treatment of gain from disposition of section 126 property.
§ 16A.1255-2 - Special rules.
authority:
Secs. 126 and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2888,
26 U.S.C. 126
; 68A Stat. 917,
26 U.S.C. 7805
)
source:
T.D. 7778, 46 FR 27637, May 21, 1981, unless otherwise noted.
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