U.S. Code
Regulations
Constitution
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
x
Search
Search guide
U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 26
Chapter I
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).
Download the GovRegs app!
