Code of Federal Regulations > Title 26 > Chapter I > Part 7 - PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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.