Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 7: Temporary Income Tax Regulations Under The Tax Reform Act Of 1976

Section No. Description
Section 7.48-1 Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable
Section 7.48-2 Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section
Section 7.48-3 Questions and answers relating to exclusions of certain disability income payments
Section 7.105-1 Substantial gainful activity
Section 7.105-2 Amounts at risk with respect to activities begun prior to effective date; in general
Section 7.465-1 Determination of amount at risk
Section 7.465-2 Allocation of loss for different taxable years
Section 7.465-3 Insufficient records
Section 7.465-4 Examples
Section 7.465-5 Partner's distributive share
Section 7.704-1 Qualified possession source investment income
Section 7.936-1 Computation of the international boycott factor
Section 7.999-1 Return of information as to payments of winnings from bingo, keno, and slot machines
Section 7.6041-1 Charitable remainder trusts