26 CFR Part 5c

2 sections.

§ 5c.44F-1
§ 5c.44F-1 Leases and qualified research expenses.
§ 5c.1305-1
§ 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

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.