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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
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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