Title 26

PART 16A

Part 16a - Temporary Income Tax Regulations Relating To The Partial Exclusion For Certain Conservation Cost-sharing Payments

PART 16A - TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS 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.

• 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.

26:16.0.1.1.17.0.1.1	SECTION 16A.126-0	16A.126-0 Effective dates.
26:16.0.1.1.17.0.1.2	SECTION 16A.126-1	16A.126-1 Certain cost-sharing payments - in general.
26:16.0.1.1.17.0.1.3	SECTION 16A.126-2	16A.126-2 Section 126 elections.
26:16.0.1.1.17.0.1.4	SECTION 16A.1255-1	16A.1255-1 General rule for treatment of gain from disposition of section 126 property.
26:16.0.1.1.17.0.1.5	SECTION 16A.1255-2	16A.1255-2 Special rules.

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