Treasury Regulations · 26 CFR
§ 5c.44F-1. Leases and qualified research expenses.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 44F
Cite as 26 CFR § 5c.44F-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7791, 46 FR 51907, Oct. 23, 1981, unless otherwise noted.
- Issued under
- 26 U.S.C. § 44F
- Length
- 60 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
For purposes of section 44F(b)(2)(A)(iii), the determination of whether any amount is paid or incurred to another person for the right to use personal property in the conduct of qualified research shall be made without regard to the characterization of the transaction as a lease under section 168(f)(8). See § 5c.168(f)(8)-1(b).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 5c Temporary income tax regulations under the economic recovery tax act of 1981
Nearby sections
- § 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.