PART 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976
- 7.48-1—Election to have investment credit for movie and television films determined in accordance with previous litigation.
- 7.48-2—Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975.
- 7.48-3—Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
- 7.57(d)-1—Election with respect to straight line recovery of intangibles.
- 7.105-1—Questions and answers relating to exclusions of certain disability income payments.
- 7.105-2—Substantial gainful activity.
- 7.465-1—Amounts at risk with respect to activities begun prior to effective date; in general.
- 7.465-2—Determination of amount at risk.
- 7.465-3—Allocation of loss for different taxable years.
- 7.465-4—Insufficient records.
- 7.465-5—Examples.
- 7.704-1—Partner's distributive share.
- 7.936-1—Qualified possession source investment income.
- 7.999-1—Computation of the international boycott factor.
- 7.6039A-1—Information regarding carryover basis property acquired from a decedent.
- 7.6041-1—Return of information as to payments of winnings from bingo, keno, and slot machines.