Treasury Regulations, Subchapter A, Part 7 - Index

From TaxAlmanac

SUBCHAPTER A--INCOME TAX

Part 7 TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

Sec. 7.48-1 Election to have investment credit for movie and television films determined in accordance with previous litigation

Sec. 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

Sec. 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

Sec. 7.57(d)-1 Election with respect to straight line recovery of intangibles

Sec. 7.105-1 Questions and answers relating to exclusions of certain disability income payments

Sec. 7.105-2 Substantial gainful activity

Sec. 7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general

Sec. 7.465-2 Determination of amount at risk

Sec. 7.465-3 Allocation of loss for different taxable years

Sec. 7.465-4 Insufficient records

Sec. 7.465-5 Examples

Sec. 7.704-1 Partner's distributive share

Sec. 7.936-1 Qualified possession source investment income

Sec. 7.999-1 Computation of the international boycott factor

Sec. 7.6039A-1 Information regarding carryover basis property acquired from a decedent

Sec. 7.6041-1 Return of information as to payments of winnings from bingo, keno, and slot machines