Title 26

PART 5c

Part 5c - Temporary Income Tax Regulations Under The Economic Recovery Tax Act Of 1981

PART 5c - TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 Authority:26 U.S.C. 168(f)(8)(G) and 7805. Source:T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.

• Authority: 26 U.S.C. 168(f)(8)(G) and 7805.
• Source: T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.

26:16.0.1.1.5.0.1.1	SECTION 5c.44F-1	5c.44F-1 Leases and qualified research expenses.
26:16.0.1.1.5.0.1.2	SECTION 5c.1305-1	5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.

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