26 CFR Part 7
12 sections.
- § 7.48-1Election to have investment credit for movie and television films determined in accordance with previous litigation
- § 7.48-2Election 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
- § 7.48-3Election 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)-1Election with respect to straight line recovery of intangibles
- § 7.465-1Amounts at risk with respect to activities begun prior to effective date; in general
- § 7.465-2Determination of amount at risk
- § 7.465-3Allocation of loss for different taxable years
- § 7.465-4Insufficient records
- § 7.465-5Examples
- § 7.936-1Qualified possession source investment income
- § 7.999-1Computation of the international boycott factor
- § 7.6039A-1Information regarding carryover basis property acquired from a decedent
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.