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Treasury Regulations · 26 CFR Part 7

Part 7. Temporary income tax regulations under the tax reform act of 1976

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. § 7.48-1 Election to have investment credit for movie and television films determined in accordance with previous litigation.
  2. § 7.48-2 Election 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.
  3. § 7.48-3 Election 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.
  4. § 7.57(d)-1 Election with respect to straight line recovery of intangibles.
  5. § 7.465-1 Amounts at risk with respect to activities begun prior to effective date; in general.
  6. § 7.465-2 Determination of amount at risk.
  7. § 7.465-3 Allocation of loss for different taxable years.
  8. § 7.465-4 Insufficient records.
  9. § 7.465-5 Examples.
  10. § 7.936-1 Qualified possession source investment income.
  11. § 7.999-1 Computation of the international boycott factor.
  12. § 7.6039A-1 Information regarding carryover basis property acquired from a decedent.