Code of Federal Regulations · Part

Part 12 — Temporary Income Tax Regulations Under The Revenue Act Of 1971

26 C.F.R. pt. 12

• § 12.3 Investment Credit, Public Utility Property Elections
• § 12.4 Election Of Class Life Asset Depreciation Range System (adr)
• § 12.7 Election To Be Treated As A Disc
• § 12.8 Elections With Respect To Net Leases Of Real Property
• § 12.9 Election To Postpone Determination With Respect To The Presumption Described In Section 183(d)