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Code of Federal Regulations (Last Updated: November 8, 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 16a - Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments |
Part 16a - Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments
| § 16A.126-0 - Effective dates. |
| § 16A.1255-1 - General rule for treatment of gain from disposition of section 126 property. |
| § 16A.126-1 - Certain cost-sharing payments - in general. |
| § 16A.1255-2 - Special rules. |
| § 16A.126-2 - Section 126 elections. |