26 C.F.R. PART 12--TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 12--TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
|
|
| Investment credit, public utility property elections.
|
|
|
|
| Election of Class Life Asset Depreciation Range System (ADR).
|
|
|
|
| Election to be treated as a DISC.
|
|
|
|
| Elections with respect to net leases of real property.
|
|
|
|
| Election to postpone determination with respect to the presumption described in section 183(d).
|
|