Home › CFR › Title 26 › Part 16A26 CFR Part 16A — Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments§ 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.