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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER ...
PART 12—TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1971
§ 12.3 - Investment credit, public utility property elections.
§ 12.4 - Election of Class Life Asset Depreciation Range System (ADR).
§ 12.7 - Election to be treated as a DISC.
§ 12.8 - Elections with respect to net leases of real property.
§ 12.9 - Election to postpone determination with respect to the presumption described in section 183(d).