[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.168(i)-0T]

[Page 1044]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.168(i)-0T  Table of contents for the general asset account rules 
(temporary).

    This section lists the major paragraphs contained in Sec. 1.168(i)-
1T.

          Sec. 1.168(i)-1T General asset accounts (temporary).

    (a) through (d)(1) [Reserved]. For further guidance, see the entries 
for Sec. 1.168(i)-1(a) through (d)(1).
    (d)(2) Special rule for passenger automobiles.
    (e) through (e)(3) [Reserved]. For further guidance, see the entries 
for Sec. 1.168(i)-1(e) through (e)(3).
    (e)(3)(i) In general.
    (e)(3)(ii) through (e)(3)(iv) [Reserved]. For further guidance, see 
the entries for Sec. 1.168(i)-1(e)(3)(ii) through (iv).
    (e)(3)(v) Transactions subject to section 1031 or 1033.
    (vi) Anti-abuse rule.
    (f) Assets generating foreign source income.
    (1) In general.
    (2) Source of ordinary income, gain, or loss.
    (i) Source determined by allocation and apportionment of 
depreciation allowed.
    (f)(2)(ii) through (h)(2) [Reserved]. For further guidance, see the 
entries for Sec. 1.168(i)-1(f)(2)(ii) through (h)(2).
    (i) Identification of disposed or converted asset.
    (j) Effect of adjustments on prior dispositions.
    (k)(1) through (k)(3) [Reserved]. For further guidance, see the 
entries for Sec. 1.168(i)-1 (k)(1) through (k)(3).
    (l) Effective date.
    (l)(1) through (l)(3) [Reserved]. For further guidance, see the 
entries for Sec. 1.168(i)-1(l)(1) through (l)(3).

[T.D. 9115, 69 FR 9534, Mar. 1, 2004]