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Part 5c—Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981

Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981

ContainsSections 5c.44F-1–5c.1305-1

CorpusDaily eCFR

Displayed edition2026-04-15

Last updated2026-04-15

PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

5c.44F-1
§ 5c.44F-1 Leases and qualified research expenses.
5c.1305-1
§ 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

Authority26 U.S.C. 168(f)(8)(G) and 7805.

SourceT.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.