Part 7—Temporary Income Tax Regulations Under the Tax Reform Act of 1976

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 7

Sections

• 7.48-1
  § 7.48-1 Election to have investment credit for movie and television films determined in accordance with previous litigation.
• 7.48-2
  § 7.48-2 Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
• 7.48-3
  § 7.48-3 Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
• 7.57(d)-1
  § 7.57(d)-1 Election with respect to straight line recovery of intangibles.
• 7.465-1
  § 7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general.
• 7.465-2
  § 7.465-2 Determination of amount at risk.
• 7.465-3
  § 7.465-3 Allocation of loss for different taxable years.
• 7.465-4
  § 7.465-4 Insufficient records.
• 7.465-5
  § 7.465-5 Examples.
• 7.936-1
  § 7.936-1 Qualified possession source investment income.
• 7.999-1
  § 7.999-1 Computation of the international boycott factor.
• 7.6039A-1
  § 7.6039A-1 Information regarding carryover basis property acquired from a decedent.