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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
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 7--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
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| Election to have investment credit for movie and television films determined in accordance with previous litigation. |
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| 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. |
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| 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. |
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| Election with respect to straight line recovery of intangibles. |
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| Questions and answers relating to exclusions of certain disability income payments. |
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| Substantial gainful activity. |
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| Amounts at risk with respect to activities begun prior to effective date; in general. |
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| Determination of amount at risk. |
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| Allocation of loss for different taxable years. |
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| Partner's distributive share. |
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| Qualified possession source investment income. |
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| Computation of the international boycott factor. |
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| Information regarding carryover basis property acquired from a decedent. |
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| Return of information as to payments of winnings from bingo, keno, and slot machines. |
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