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Treasury Regulations · 26 CFR Part 5c

Part 5c. Temporary income tax regulations under the economic recovery tax act of 1981

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. § 5c.44F-1 Leases and qualified research expenses.
  2. § 5c.1305-1 Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3.