26 C.F.R. PART 7--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 7--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
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Election to have investment credit for movie and television films determined in accordance with previous litigation.
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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.
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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.
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Election with respect to straight line recovery of intangibles.
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Questions and answers relating to exclusions of certain disability income payments.
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Substantial gainful activity.
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Amounts at risk with respect to activities begun prior to effective date; in general.
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Determination of amount at risk.
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Allocation of loss for different taxable years.
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Partner's distributive share.
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Qualified possession source investment income.
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Computation of the international boycott factor.
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Information regarding carryover basis property acquired from a decedent.
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Return of information as to payments of winnings from bingo, keno, and slot machines.
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