Title 26--Internal Revenue

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

PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

TEXT PDF5c.44F-1 Leases and qualified research expenses.
TEXT PDF5c.103-1 Leases and capital expenditures.
TEXT PDF5c.103-2 Leases and industrial development bonds.
TEXT PDF5c.103-3 Leases and arbitrage.
TEXT PDF5c.168(f)(8)-1 Special rules for leases.
TEXT PDF5c.168(f)(8)-2 Election to characterize transaction as a section 168(f)(8) lease.
TEXT PDF5c.168(f)(8)-3 Requirements for lessor.
TEXT PDF5c.168(f)(8)-4 Minimum investment of lessor.
TEXT PDF5c.168(f)(8)-5 Term of lease.
TEXT PDF5c.168(f)(8)-6 Qualified leased property.
TEXT PDF5c.168(f)(8)-7 Reporting of income, deductions and investment tax credit; at risk rules.
TEXT PDF5c.168(f)(8)-8 Loss of section 168(f)(8) protection; recapture.
TEXT PDF5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with 5c.1256-3.

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