Part 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
Part 11 - Part 11—TEMPORARY INCOME TAX REGULATIONS UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974Part 13 - Part 13—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
Section 12.3 - § 12.3 Investment Credit, Public Utility Property Elections.Section 12.4 - § 12.4 Election of Class Life Asset Depreciation Range System (adr).Section 12.7 - § 12.7 Election to Be Treated as a Disc.Section 12.8 - § 12.8 Elections With Respect to Net Leases of Real Property.Section 12.9 - § 12.9 Election to Postpone Determination With Respect to the Presumption Described in Section 183(d).