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

rule
5c.44f-1
Leases and qualified research expenses.
5c.103-1
Leases and capital expenditures.
5c.103-2
Leases and industrial development bonds.
5c.103-3
Leases and arbitrage.
5c.168(f)(8)-1
Special rules for leases.
5c.168(f)(8)-2
Election to characterize transaction as a section 168(f)(8) lease.
5c.168(f)(8)-3
Requirements for lessor.
5c.168(f)(8)-4
Minimum investment of lessor.
5c.168(f)(8)-5
Term of lease.
5c.168(f)(8)-6
Qualified leased property.
5c.168(f)(8)-7
Reporting of income, deductions and investment tax credit; at risk rules.
5c.168(f)(8)-8
Loss of section 168(f)(8) protection; recapture.
5c.168(f)(8)-9
Pass-through leases--transfer of only the investment tax credit to a party other than the ultimate user of the property.--[Reserved]
5c.168(f)(8)-10
Leases between related parties.--[Reserved]
5c.168(f)(8)-11
Consolidated returns.--[Reserved]
5c.1305-1
Special income averaging rules for taxpayers otherwise required to compute tax in accordance with 5c.1256-3.
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