Part 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

Part 7 - Part 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976Part 7 - Part 7—TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976

Part 6a - Part 6a—TEMPORARY REGULATIONS UNDER TITLE II OF THE OMNIBUS RECONCILIATION ACT OF 1980 Part 8 - Part 8—TEMPORARY INCOME TAX REGULATIONS UNDER SECTION 3 OF THE ACT OF OCTOBER 26, 1974 (PUB. L. 93-483)

Section 7.48-1 - § 7.48-1 Election to Have Investment Credit for Movie and Television Films Determined in Accordance With Previous Litigation.Section 7.48-2 - § 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.Section 7.48-3 - § 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.Section 7.57(d)-1 - § 7.57(d)-1 Election With Respect to Straight Line Recovery of Intangibles.Section 7.465-1 - § 7.465-1 Amounts at Risk With Respect to Activities Begun Prior to Effective Date; in General.Section 7.465-2 - § 7.465-2 Determination of Amount at Risk.Section 7.465-3 - § 7.465-3 Allocation of Loss for Different Taxable Years.Section 7.465-4 - § 7.465-4 Insufficient Records.Section 7.465-5 - § 7.465-5 Examples.Section 7.936-1 - § 7.936-1 Qualified Possession Source Investment Income.Section 7.999-1 - § 7.999-1 Computation of the International Boycott Factor.Section 7.6039A-1 - § 7.6039a-1 Information Regarding Carryover Basis Property Acquired From a Decedent.