26 CFR Part 5c – Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981
Current as of: 2024 | Check for updates
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Other versions
| § 5c.44F-1 | Leases and qualified research expenses |
| § 5c.1305-1 | Special income averaging rules for taxpayers otherwise required to compute tax in accordance with § 5c.1256-3 |
Terms Used In 26 CFR Part 5c - Temporary Income Tax Regulations Under the Economic Recovery Tax Act of 1981
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.