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Part 16A—Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments

Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments

ContainsSections 16A.126-0–16A.1255-2

CorpusDaily eCFR

Displayed edition2026-04-15

Last updated2026-04-15

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

16A.126-0
§ 16A.126-0 Effective dates.
16A.126-1
§ 16A.126-1 Certain cost-sharing payments—in general.
16A.126-2
§ 16A.126-2 Section 126 elections.
16A.1255-1
§ 16A.1255-1 General rule for treatment of gain from disposition of section 126 property.
16A.1255-2
§ 16A.1255-2 Special rules.

AuthoritySecs. 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).

SourceT.D. 7778, 46 FR 27637, May 21, 1981, unless otherwise noted.