Treasury Regulations, Subchapter A, Part 12 - Index

From TaxAlmanac

SUBCHAPTER A--INCOME TAX

Part 12 TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

Sec. 12.3 Investment credit, public utility property elections

Sec. 12.4 Election of Class Life Asset Depreciation Range System (ADR)

Sec. 12.7 Election to be treated as a DISC

Sec. 12.8 Elections with respect to net leases of real property

Sec. 12.9 Election to postpone determination with respect to the presumption described in section 183(d)