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Part 12
FEDERAL · 26 CFR
Part 12 — Temporary Income Tax Regulations Under the Revenue Act of 1971
5 sections · Title 26: Internal Revenue
§ 12.3
Investment credit, public utility property elections.
§ 12.4
Election of Class Life Asset Depreciation Range System (ADR).
§ 12.7
Election to be treated as a DISC.
§ 12.8
Elections with respect to net leases of real property.
§ 12.9
Election to postpone determination with respect to the presumption described in section 183(d).