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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 16A - PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
§ 16A.126-0 - Effective dates.
§ 16A.126-1 - Certain cost-sharing payments—in general.
§ 16A.126-2 - Section 126 elections.
§ 16A.1255-1 - General rule for treatment of gain from disposition of section 126 property.
§ 16A.1255-2 - Special rules.
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