| Section No. | Description |
|---|---|
| Section 12.3 | Election of Class Life Asset Depreciation Range System (ADR) |
| Section 12.4 | Election to be treated as a DISC |
| Section 12.7 | Elections with respect to net leases of real property |
| Section 12.8 | Election to postpone determination with respect to the presumption described in section 183(d) |
| Section 12.9 | Arbitrage bonds; temporary rules |