26 C.F.R. PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
|
Leases and qualified research expenses.
|
|
|
Leases and capital expenditures.
|
|
|
Leases and industrial development bonds.
|
|
|
Special rules for leases.
|
|
|
Election to characterize transaction as a section 168(f)(8) lease.
|
|
|
Minimum investment of lessor.
|
|
|
Qualified leased property.
|
|
|
Reporting of income, deductions and investment tax credit; at risk rules.
|
|
|
Loss of section 168(f)(8) protection; recapture.
|
|
|
Pass-through leases--transfer of only the investment tax credit to a party other than the ultimate user of the property.--[Reserved]
|
|
|
Leases between related parties.--[Reserved]
|
|
|
Consolidated returns.--[Reserved]
|
|
|
Special income averaging rules for taxpayers otherwise required to compute tax in accordance with 5c.1256-3.
|
|