PART 5c—TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
- 5c.44F-1—Leases and qualified research expenses.
- 5c.103-1—Leases and capital expenditures.
- 5c.103-2—Leases and industrial development bonds.
- 5c.103-3—Leases and arbitrage.
- 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.1305-1—Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.