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Title 26, Part 16A — Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-sharing Payments

5 sections

Section 16A.126-0
Effective dates.
Section 16A.126-1
Certain cost-sharing payments—in general.
Section 16A.126-2
Section 126 elections.
Section 16A.1255-1
General rule for treatment of gain from disposition of section 126 property.
Section 16A.1255-2
Special rules.