Part 16 A. PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
- § 16A.126-0 - Effective dates.
- § 16A.126-1 - Certain cost-sharing payments—in general.
- § 16A.126-2 - Section 126 elections.
- § 16A.1255-1 - General rule for treatment of gain from disposition of section 126 property.
- § 16A.1255-2 - Special rules.