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