Versions of 26 CFR 1.50-1 - Lessee\'s income inclusion following election of lessor of investment credit property to treat lessee as acquirer on LawServer 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.