26 CFR Part 12
5 sections.
- § 12.3§ 12.3 Investment credit, public utility property elections.
- § 12.4§ 12.4 Election of Class Life Asset Depreciation Range System (ADR).
- § 12.7§ 12.7 Election to be treated as a DISC.
- § 12.8§ 12.8 Elections with respect to net leases of real property.
- § 12.9§ 12.9 Election to postpone determination with respect to the presumption described in section 183(d).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.