26 CFR Part 16A
TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
June 25, 2020
§
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
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