26 CFR Part 7 — Temporary Income Tax Regulations Under the Tax Reform Act of 1976
- § 7.48-1— Election to have investment credit for movie and television films determined in accordance with previous litigation.
- § 7.48-2— Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
- § 7.48-3— Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
- § 7.57(d)-1— Election with respect to straight line recovery of intangibles.
- § 7.465-1— Amounts at risk with respect to activities begun prior to effective date; in general.
- § 7.465-2— Determination of amount at risk.
- § 7.465-3— Allocation of loss for different taxable years.
- § 7.465-4— Insufficient records.
- § 7.465-5— Examples.
- § 7.936-1— Qualified possession source investment income.
- § 7.999-1— Computation of the international boycott factor.
- § 7.6039A-1— Information regarding carryover basis property acquired from a decedent.