| Home
Page > Executive
Branch > Electronic
Code of Federal Regulations
Electronic Code of Federal
Regulations (e-CFR)
BETA
TEST SITE
e-CFR Data is current as of February 4, 2010 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. |
|
|
