26 CFR Part 12 — Temporary Income Tax Regulations Under the Revenue Act of 1971
- § 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).