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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
PART 16A--TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
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 | 16A.126-0 | Effective dates. |
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| 16A.126-1 | Certain cost-sharing payments--in general. |
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| 16A.126-2 | Section 126 elections. |
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| 16A.1255-1 | General rule for treatment of gain from disposition of section 126 property. |
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| 16A.1255-2 | Special rules. |
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