Section | Description of election | Availability of election |
(1) First category: | ||
231(d)(2) of Act | Moving expenses | Expenses paid or incurred before July 1, 1970, if employee was notified of move by employer on or before Dec. 19, 1969. |
503(c)(2) of Act | Carved-out mineral production payments | All mineral production payments carved out of mineral properties after beginning of last taxable year ending before Aug. 7, 1969. |
516(d)(3) of Act | Contingent payments by transferee of franchise, trademark, or trade name | Payments made in taxable years ending after Dec. 31, 1969, and beginning before Jan. 1, 1980, on transfers made before Jan. 1, 1970. |
642(c)(1) of Code | Charitable contributions of estates or trusts paid in following year | Amounts paid in any taxable year beginning after Dec. 31, 1969. |
1251(b)(4) of Code | No additions to excess deductions account of taxpayers electing to compute taxable income from farming in certain manner | Any taxable year beginning after Dec. 31, 1969. |
(2) Second category: | ||
184(b) of Code | Amortization of qualified railroad rolling stock | Any taxable year beginning after Dec. 31, 1969, in which rolling stock was placed in service (or succeeding taxable year). |
(3) Third category: | ||
504(d)(2) of Act | Notification not to have sec. 615(e) election treated as a sec. 617(a) election | Exploration expenditures paid or incurred after Dec. 31, 1969. |
Section | Description |
167(k)(1) | Expenditures to rehabilitate low-income rental housing. |
167(l)(4) | Post-1969 property of certain utilities representing growth in capacity. |
170(b)(1)(D)(iii) | Special limitation with respect to contributions of certain capital gain property. |
453(c) | Revocation of election to report income on installment basis. |
507(b)(1)(B)(ii) | Notice of termination of private foundation status. |
1564(a)(2) | Allowance of certain amounts to component member of controlled group of corporations. |
4942(h)(2) | Deficient distributions of private foundations for prior taxable years. |
4943(c)(4)(E) | Determination of holdings of a private foundation in a business enterprise where substantial contributors hold more than 15 percent of voting stock. |
26 C.F.R. §301.9100-17T
83 Stat. 487, 85 Stat. 522, 523; 26 U.S.C. 1 nt., 57(c)(4), 163(d)(7)
For FEDERAL REGISTER citations affecting § 301.9100-17T , see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www.govinfo.gov.