Regulations regarding elections under various other tax acts are found at the following sections in title 26 of the Code of Federal Regulations: ------------------------------------------------------------------------
Section of 26 CFR Description of election------------------------------------------------------------------------5c.168(f)(8)-2...................... Election to characterize
transaction as a section
168(f)(8) lease, under the
Economic Recovery Tax Act of
1981.5c.1256-1........................... Election with respect to property
held on June 23, 1981, under
section 508(c) of the Economic
Recovery Tax Act of 1981.5c.1256-2........................... Election with respect to taxable
years beginning before June 23,
1981, and ending after June 22,
1981, under section 509 of the
Economic Recovery Tax Act of
1981.7.48-1.............................. Election to have investment credit
for movie and television films
determined in accordance with
previous litigation, under the
Tax Reform Act of 1976.7.48-2.............................. 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, under the Tax Reform Act of
1976.7.48-3.............................. 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,
under the Tax Reform Act of 1976.11.402(a)(4)(B)-1................... Election to treat an amount as a
lump sum distribution, under the
Employee Retirement Income
Security Act of 1974.11.410-1............................ Election by church to have
participation, vesting, funding,
etc., provisions apply, under the
Employee Retirement Income
Security Act of 1974.11.412(c)-7......................... Election to treat certain
retroactive plan amendments as
made on the first day of the plan
year, under the Employee
Retirement Income Security Act of
1974.11.412(c)-11........................ Election with respect to bonds,
under the Employee Retirement
Income Security Act of 1974.11.415(c)(4)-1...................... Special elections for section
403(b) annuity contracts
purchased by educational
institutions, hospitals and home
health service agencies, under
the Employee Retirement Income
Security Act of 1974.12.4................................ Election of Class Life Asset
Depreciation Range System (ADR),
under the Revenue Act of 1971.12.7................................ Election to be treated as a DISC,
under the Revenue Act of 1971.12.8................................ Elections with respect to net
leases of real property, under
the Revenue Act of 1971.12.9................................ Election to postpone determination
with respect to the presumption
described in section 183(d),
under the Revenue Act of 1971.15.1-1.............................. Elections to deduct, relating to
exploration expenditures in the
case of mining.15.1-2.............................. Revocation of election to deduct,
relating to exploration
expenditures in the case of
mining.15.1-3.............................. Elections as to methods of
recapture, relating to
exploration expenditures in the
case of mining.
18.1361-1........................... Election to treat qualified
subchapter S trust as a trust
described in section
1361(c)(2)(A)(i), under the
Subchapter S Revision Act of
1982.18.1362-1........................... Election to be an S corporation,
under the Subchapter S Revision
Act of 1982.18.1362-3........................... Revocation of election, under the
Subchapter S Revision Act of
1982.18.1362-5........................... Election not to have new passive
income rules apply during 1982,
under the Subchapter S Revision
Act of 1982.18.1371-1........................... Election to treat distributions as
dividends during certain post-
termination transition periods,
under the Subchapter S Revision
Act of 1982.18.1377-1........................... Election to terminate year, under
the Subchapter S Revision Act of
1982.18.1379-2........................... Special rules for all elections,
consents, and refusals, under the
Subchapter S Revision Act of
1982.22.0................................ Certain estate taxes elections
under the Economic Recovery Tax
Act of 1981.23.1................................ Election and eligibility to treat
interests in property held
jointly on December 31, 1976, as
qualified joint interests, under
the Revenue Act of 1978.------------------------------------------------------------------------ [T. D. 8435, 57 FR 43894, Sept. 23, 1992]