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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 5c - Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981 |
| § 5c.103-1 - Leases and capital expenditures. |
| § 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3. |
| § 5c.442-1 - Temporary regulations relating to change of annual accounting period. |
| § 5c.103-2 - Leases and industrial development bonds. |
| § 5c.103-3 - Leases and arbitrage. |
| § 5c.44F-1 - Leases and qualified research expenses. |
| § 5c.168(f)(8)-1 - Special rules for leases. |
| § 5c.168(f)(8)-2 - Election to characterize transaction as a section 168(f)(8) lease. |
| § 5c.168(f)(8)-3 - Requirements for lessor. |
| § 5c.168(f)(8)-4 - Minimum investment of lessor. |
| § 5c.168(f)(8)-5 - Term of lease. |
| § 5c.168(f)(8)-6 - Qualified leased property. |
| § 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules. |
| § 5c.168(f)(8)-8 - Loss of section 168(f)(8) protection; recapture. |
| § 5c.168(f)(8)-9 - Pass-through leases - transfer of only the investment tax credit to a party other than the ultimate user of the property. [Reserved] |
| § 5c.168(f)(8)-10 - Leases between related parties. [Reserved] |
| § 5c.168(f)(8)-11 - Consolidated returns. [Reserved] |