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Regulations last checked for updates: May 15, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 5c - PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
§ 5c.44F-1 - Leases and qualified research expenses.
§ 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
authority:
26 U.S.C. 168
(f)(8)(G) and 7805
source:
T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.
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