Part 16A

26 C.F.R. Part 16A

Temporary Income Tax Regulations Relating to the Partial Exclusion for Certain Conservation Cost-Sharing Payments

16A.126-0Effective dates.16A.126-1Certain cost-sharing payments—in general.16A.126-2Section 126 elections.16A.1255-1General rule for treatment of gain from disposition of section 126 property.16A.1255-2Special rules.
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