Code of Federal Regulations · Part

Part 16A — Temporary Income Tax Regulations Relating To The Partial Exclusion For Certain Conservation Cost-sharing Payments

26 C.F.R. pt. 16A

• § 16A.1255-1 a.1255-1 General Rule For Treatment Of Gain From Disposition Of Section 126 Property
• § 16A.1255-2 a.1255-2 Special Rules
• § 16A.126-0 a.126-0 Effective Dates
• § 16A.126-1 a.126-1 Certain Cost-sharing Payments—In General
• § 16A.126-2 a.126-2 Section 126 Elections