Part 12. PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971

• § 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).