26 CFR Part 16A
PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
- PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 16A.126-0 Effective dates.
- § 16A.126-1 Certain cost-sharing payments—in general.
- § 16A.126-2 Section 126 elections.
- § 16A.1255-1 General rule for treatment of gain from disposition of section 126 property.
- § 16A.1255-2 Special rules.
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