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Treasury Regulations · 26 CFR Part 12

Part 12. Temporary income tax regulations under the revenue act of 1971

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 12.3 Investment credit, public utility property elections.
  2. § 12.4 Election of Class Life Asset Depreciation Range System (ADR).
  3. § 12.7 Election to be treated as a DISC.
  4. § 12.8 Elections with respect to net leases of real property.
  5. § 12.9 Election to postpone determination with respect to the presumption described in section 183(d).