2024 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2023 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2022 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2021 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2020 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2019 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2016 26 CFR 1.50-1 – Lessee’s income inclusion following election of lessor of investment credit property to treat lessee as acquirer

2015 26 CFR 1.50-1 – Restoration of credit

2014 26 CFR 1.50-1 – Restoration of credit

2010 26 CFR 1.50-1 – Restoration of credit

2009 26 CFR 1.50-1 – Restoration of credit.