Part 7. 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.
- § 7.465–1 - 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.
- § 7.936–1 - 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.