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

rule
12.3
Investment credit, public utility property elections.
12.4
Election of Class Life Asset Depreciation Range System (ADR).
12.7
Election to be treated as a DISC.
12.8
Elections with respect to net leases of real property.
12.9
Election to postpone determination with respect to the presumption described in section 183(d).
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