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Part 16A
FEDERAL · 26 CFR
Part 16A — Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments
5 sections · Title 26: Internal Revenue
§ 16A.126-0
Effective dates.
§ 16A.126-1
Certain cost-sharing payments—in general.
§ 16A.126-2
Section 126 elections.
§ 16A.1255-1
General rule for treatment of gain from disposition of section 126 property.
§ 16A.1255-2
Special rules.