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