26 CFR 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
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter A—Income Tax
- § 5c.44F-1 Leases and qualified research expenses.
- § 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.
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