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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
PART 7--TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
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 | 7.48-1 | Election to have investment credit for movie and television films determined in accordance with previous litigation. |
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| 7.48-2 | 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. |
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| 7.48-3 | 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. |
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| 7.57(d)-1 | Election with respect to straight line recovery of intangibles. |
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| 7.105-1 | Questions and answers relating to exclusions of certain disability income payments. |
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| 7.105-2 | Substantial gainful activity. |
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| 7.465-1 | Amounts at risk with respect to activities begun prior to effective date; in general. |
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| 7.465-2 | Determination of amount at risk. |
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| 7.465-3 | Allocation of loss for different taxable years. |
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| 7.465-4 | Insufficient records. |
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| 7.465-5 | Examples. |
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| 7.704-1 | Partner's distributive share. |
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| 7.936-1 | Qualified possession source investment income. |
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| 7.999-1 | Computation of the international boycott factor. |
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| 7.6039A-1 | Information regarding carryover basis property acquired from a decedent. |
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| 7.6041-1 | Return of information as to payments of winnings from bingo, keno, and slot machines. |
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