Treasury Regulations, Subchapter A, Part 5C - Index

From TaxAlmanac

SUBCHAPTER A--INCOME TAX

Part 5C TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981

Sec. 5c.44F-1 Leases and qualified research expenses

Sec. 5c.103-1 Leases and capital expenditures

Sec. 5c.103-2 Leases and industrial development bonds

Sec. 5c.103-3 Leases and arbitrage

Sec. 5c.168(f)(8)-1 Special rules for leases

Sec. 5c.168(f)(8)-2 Election to characterize transaction as a section 168(f)(8) lease

Sec. 5c.168(f)(8)-3 Requirements for lessor

Sec. 5c.168(f)(8)-4 Minimum investment of lessor

Sec. 5c.168(f)(8)-5 Term of lease

Sec. 5c.168(f)(8)-6 Qualified leased property

Sec. 5c.168(f)(8)-7 Reporting of income, deductions and investment tax credit; at risk rules

Sec. 5c.168(f)(8)-8 Loss of section 168(f)(8) protection; recapture

Sec. 5c.168(f)(8)-9 Pass-through leases - transfer of only the investment tax credit to a party other than the ultimate user of the property. (Reserved)

Sec. 5c.168(f)(8)-10 Leases between related parties. (Reserved)

Sec. 5c.168(f)(8)-11 Consolidated returns. (Reserved)

Sec. 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with Sec. c.1256 - 3