Part 12 – TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
- 12.3 – Investment credit, public utility property elections.
- 12.4 – Election of Class Life Asset Depreciation Range System (ADR).
- 12.7 – Election to be treated as a DISC.
- 12.8 – Elections with respect to net leases of real property.
- 12.9 – Election to postpone determination with respect to the presumption described in section 183(d).