26 CFR Part 12
5 sections.
- § 12.3Investment credit, public utility property elections
- § 12.4Election of Class Life Asset Depreciation Range System (ADR)
- § 12.7Election to be treated as a DISC
- § 12.8Elections with respect to net leases of real property
- § 12.9Election 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.