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

rule
7.48-1
Election to have investment credit for movie and television films determined in accordance with previous litigation.
7.48-2
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.
7.48-3
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.
7.57(d)-1
Election with respect to straight line recovery of intangibles.
7.105-1
Questions and answers relating to exclusions of certain disability income payments.
7.105-2
Substantial gainful activity.
7.465-1
Amounts at risk with respect to activities begun prior to effective date; in general.
7.465-2
Determination of amount at risk.
7.465-3
Allocation of loss for different taxable years.
7.465-4
Insufficient records.
7.465-5
Examples.
7.704-1
Partner's distributive share.
7.936-1
Qualified possession source investment income.
7.999-1
Computation of the international boycott factor.
7.6039a-1
Information regarding carryover basis property acquired from a decedent.
7.6041-1
Return of information as to payments of winnings from bingo, keno, and slot machines.
rule



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