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Treasury Regulations · 26 CFR Part 16A

Part 16A. Temporary income tax regulations relating to the partial exclusion for certain conservation cost-sharing payments

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. § 16A.126-0 Effective dates.
  2. § 16A.126-1 Certain cost-sharing payments—in general.
  3. § 16A.126-2 Section 126 elections.
  4. § 16A.1255-1 General rule for treatment of gain from disposition of section 126 property.
  5. § 16A.1255-2 Special rules.