PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
- 16A.126-0—Effective dates.
- 16A.126-1—Certain cost-sharing payments—in general.
- 16A.126-2—Section 126 elections.
- 16A.1255-1—General rule for treatment of gain from disposition of section 126 property.
- 16A.1255-2—Special rules.