Title 26

PART 7

Part 7 - Temporary Income Tax Regulations Under The Tax Reform Act Of 1976

PART 7 - TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 Authority:26 U.S.C. 7805, unless otherwise stated.

• Authority: 26 U.S.C. 7805, unless otherwise stated.

26:16.0.1.1.9.0.1.1	SECTION 7.48-1	7.48-1 Election to have investment credit for movie and television films determined in accordance with previous litigation.
26:16.0.1.1.9.0.1.2	SECTION 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.
26:16.0.1.1.9.0.1.3	SECTION 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.
26:16.0.1.1.9.0.1.4	SECTION 7.57(d)-1	7.57(d)-1 Election with respect to straight line recovery of intangibles.
26:16.0.1.1.9.0.1.5	SECTION 7.465-1	7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general.
26:16.0.1.1.9.0.1.6	SECTION 7.465-2	7.465-2 Determination of amount at risk.
26:16.0.1.1.9.0.1.7	SECTION 7.465-3	7.465-3 Allocation of loss for different taxable years.
26:16.0.1.1.9.0.1.8	SECTION 7.465-4	7.465-4 Insufficient records.
26:16.0.1.1.9.0.1.9	SECTION 7.465-5	7.465-5 Examples.
26:16.0.1.1.9.0.1.10	SECTION 7.936-1	7.936-1 Qualified possession source investment income.
26:16.0.1.1.9.0.1.11	SECTION 7.999-1	7.999-1 Computation of the international boycott factor.
26:16.0.1.1.9.0.1.12	SECTION 7.6039A-1	7.6039A-1 Information regarding carryover basis property acquired from a decedent.

---