26 CFR Part 7
TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
June 25, 2020
§
7.465-3
Allocation of loss for different taxable years
§
7.465-4
Insufficient records
§
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
§
7.465-5
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
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