26 C.F.R. PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 5c--TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
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| Leases and qualified research expenses.
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| Leases and capital expenditures.
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| Leases and industrial development bonds.
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| Special rules for leases.
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| Election to characterize transaction as a section 168(f)(8) lease.
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| Minimum investment of lessor.
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| Qualified leased property.
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| Reporting of income, deductions and investment tax credit; at risk rules.
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| Loss of section 168(f)(8) protection; recapture.
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| Pass-through leases--transfer of only the investment tax credit to a party other than the ultimate user of the property.--[Reserved]
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| Leases between related parties.--[Reserved]
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| Consolidated returns.--[Reserved]
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| Special income averaging rules for taxpayers otherwise required to compute tax in accordance with 5c.1256-3.
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