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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 5c - PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
§ 5c.44F-1 - Leases and qualified research expenses.
§ 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
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