Title 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

PART 12--TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

TEXT PDF12.3 Investment credit, public utility property elections.
TEXT PDF12.4 Election of Class Life Asset Depreciation Range System (ADR).
TEXT PDF12.7 Election to be treated as a DISC.
TEXT PDF12.8 Elections with respect to net leases of real property.
TEXT PDF12.9 Election to postpone determination with respect to the presumption described in section 183(d).

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