Code of Federal Regulations · Part

Part 7 — Temporary Income Tax Regulations Under The Tax Reform Act Of 1976

26 C.F.R. pt. 7

• § 7.465-1 -1 Amounts At Risk With Respect To Activities Begun Prior To Effective Date; In General
• § 7.465-2 -2 Determination Of Amount At Risk
• § 7.465-3 -3 Allocation Of Loss For Different Taxable Years
• § 7.465-4 -4 Insufficient Records
• § 7.465-5 -5 Examples
• § 7.48-1 -1 Election To Have Investment Credit For Movie And Television Films Determined In Accordance With Previous Litigation
• § 7.48-2 -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
• § 7.48-3 -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
• § 7.57(d)-1 (d)-1 Election With Respect To Straight Line Recovery Of Intangibles
• § 7.6039A-1 a-1 Information Regarding Carryover Basis Property Acquired From A Decedent
• § 7.936-1 -1 Qualified Possession Source Investment Income
• § 7.999-1 -1 Computation Of The International Boycott Factor