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Title 26 - Internal Revenue
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CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
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SUBCHAPTER A—INCOME TAX (Parts 1–19)
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PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
CFR
Title 1 - General Provisions
Title 2 - Grants and Agreements
Title 3 - The President
Title 4 - Accounts
Title 5 - Administrative Personnel
Title 6 - Domestic Security
Title 7 - Agriculture
Title 8 - Aliens and Nationality
Title 9 - Animals and Animal Products
Title 10 - Energy
Title 11 - Federal Elections
Title 12 - Banks and Banking
Title 13 - Business Credit and Assistance
Title 14 - Aeronautics and Space
Title 15 - Commerce and Foreign Trade
Title 16 - Commercial Practices
Title 17 - Commodity and Securities Exchanges
Title 18 - Conservation of Power and Water Resources
Title 19 - Customs Duties
Title 20 - Employees' Benefits
Title 21 - Food and Drugs
Title 22 - Foreign Relations
Title 23 - Highways
Title 24 - Housing and Urban Development
Title 25 - Indians
Title 26 - Internal Revenue
Title 27 - Alcohol, Tobacco Products and Firearms
Title 28 - Judicial Administration
Title 29 - Labor
Title 30 - Mineral Resources
Title 31 - Money and Finance: Treasury
Title 32 - National Defense
Title 33 - Navigation and Navigable Waters
Title 34 - Education
Title 35 - Panama Canal
Title 36 - Parks, Forests, and Public Property
Title 37 - Patents, Trademarks, and Copyrights
Title 38 - Pensions, Bonuses, and Veterans' Relief
Title 39 - Postal Service
Title 40 - Protection of Environment
Title 41 - Public Contracts and Property Management
Title 42 - Public Health
Title 43 - Public Lands: Interior
Title 44 - Emergency Management and Assistance
Title 45 - Public Welfare
Title 46 - Shipping
Title 47 - Telecommunication
Title 48 - Federal Acquisition Regulations System
Title 49 - Transportation
Title 50 - Wildlife and Fisheries
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.
7.105-1—Questions and answers relating to exclusions of certain disability income payments.
7.105-2—Substantial gainful activity.
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.
7.704-1—Partner's distributive share.
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.
7.6041-1—Return of information as to payments of winnings from bingo, keno, and slot machines.
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