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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.9100-21

Reg. 301.9100-21
References to other temporary elections under various tax acts

January 15, 2021


§ 301.9100-20T « Browse » § 301.9100-22

Treas. Reg. § 301.9100-21.  References to other temporary elections under various tax acts

Regulations regarding elections under various other tax acts are found at the following sections in title 26 of the Code of Federal Regulations:

Section of 26 CFRDescription of election
5c.168(f)(8)-2Election to characterize transaction as a section 168(f)(8) lease, under the Economic Recovery Tax Act of 1981.
5c.1256-1Election with respect to property held on June 23, 1981, under section 508(c) of the Economic Recovery Tax Act of 1981.
5c.1256-2Election with respect to taxable years beginning before June 23, 1981, and ending after June 22, 1981, under section 509 of the Economic Recovery Tax Act of 1981.
7.48-1Election to have investment credit for movie and television films determined in accordance with previous litigation, under the Tax Reform Act of 1976.
7.48-2Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975, under the Tax Reform Act of 1976.
7.48-3Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code.
7.57(d)-1Election with respect to straight line recovery of intangibles, under the Tax Reform Act of 1976.
11.402(a)(4)(B)-1Election to treat an amount as a lump sum distribution, under the Employee Retirement Income Security Act of 1974.
11.410-1Election by church to have participation, vesting, funding, etc., provisions apply, under the Employee Retirement Income Security Act of 1974.
11.412(c)-7Election to treat certain retroactive plan amendments as made on the first day of the plan year, under the Employee Retirement Income Security Act of 1974.
11.412(c)-11Election with respect to bonds, under the Employee Retirement Income Security Act of 1974.
11.415(c)(4)-1Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies, under the Employee Retirement Income Security Act of 1974.
12.4Election of Class Life Asset Depreciation Range System (ADR), under the Revenue Act of 1971.
12.7Election to be treated as a DISC, under the Revenue Act of 1971.
12.8Elections with respect to net leases of real property, under the Revenue Act of 1971.
12.9Election to postpone determination with respect to the presumption described in section 183(d), under the Revenue Act of 1971.
15.1-1Elections to deduct, relating to exploration expenditures in the case of mining.
15.1-2Revocation of election to deduct, relating to exploration expenditures in the case of mining.
15.1-3Elections as to methods of recapture, relating to exploration expenditures in the case of mining.
18.1361-1Election to treat qualified subchapter S trust as a trust described in section 1361(c)(2)(A)(i), under the Subchapter S Revision Act of 1982.
18.1362-1Election to be an S corporation, under the Subchapter S Revision Act of 1982.
18.1362-3Revocation of election, under the Subchapter S Revision Act of 1982.
18.1362-5Election not to have new passive income rules apply during 1982, under the Subchapter S Revision Act of 1982.
18.1371-1Election to treat distributions as dividends during certain post-termination transition periods, under the Subchapter S Revision Act of 1982.
18.1377-1Election to terminate year, under the Subchapter S Revision Act of 1982.
18.1379-2Special rules for all elections, consents, and refusals, under the Subchapter S Revision Act of 1982.
22.0Certain estate taxes elections under the Economic Recovery Tax Act of 1981.
23.1Election and eligibility to treat interests in property held jointly on December 31, 1976, as qualified joint interests, under the Revenue Act of 1978.

[T.D. 8435, 57 FR 43894, Sept. 23, 1992]
 

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