26 CFR Part 12
TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
June 25, 2020
§
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)
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