Title 26

PART 12

Part 12 - Temporary Income Tax Regulations Under The Revenue Act Of 1971

PART 12 - TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971 Authority:26 U.S.C. 167, 263, and 7805.

26:16.0.1.1.13.0.1.1SECTION 12.3
   12.3 Investment credit, public utility property elections.
26:16.0.1.1.13.0.1.2SECTION 12.4
   12.4 Election of Class Life Asset Depreciation Range System (ADR).
26:16.0.1.1.13.0.1.3SECTION 12.7
   12.7 Election to be treated as a DISC.
26:16.0.1.1.13.0.1.4SECTION 12.8
   12.8 Elections with respect to net leases of real property.
26:16.0.1.1.13.0.1.5SECTION 12.9
   12.9 Election to postpone determination with respect to the presumption described in section 183(d).