Part 12—Temporary Income Tax Regulations Under the Revenue Act of 1971

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 12

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.

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