26 C.F.R. § 301.9100-21
Current through September 30, 2024
Regulations regarding elections under various other tax acts are found at the following sections in title 26 of the Code of Federal Regulations:
| Section of 26 CFR | Description of election |
| 5c.168(f)(8)-2 | Election to characterize transaction as a section 168(f)(8) lease, under the Economic Recovery Tax Act of 1981. |
| 5c.1256-1 | Election with respect to property held on June 23, 1981, under section 508(c) of the Economic Recovery Tax Act of 1981. |
| 5c.1256-2 | Election with respect to taxable years beginning before June 23, 1981, and ending after June 22, 1981, under section 509 of the Economic Recovery Tax Act of 1981. |
| 7.48-1 | Election to have investment credit for movie and television films determined in accordance with previous litigation, under the Tax Reform Act of 1976. |
| 7.48-2 | Election of forty-percent method of determining investment credit for movie and television films placed in service in a taxable year beginning before January 1, 1975, under the Tax Reform Act of 1976. |
| 7.48-3 | Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code. |
| 7.57(d)-1 | Election with respect to straight line recovery of intangibles, under the Tax Reform Act of 1976. |
| 11.402(a)(4)(B)-1 | Election to treat an amount as a lump sum distribution, under the Employee Retirement Income Security Act of 1974. |
| 11.410-1 | Election by church to have participation, vesting, funding, etc., provisions apply, under the Employee Retirement Income Security Act of 1974. |
| 11.412(c)-7 | Election to treat certain retroactive plan amendments as made on the first day of the plan year, under the Employee Retirement Income Security Act of 1974. |
| 11.412(c)-11 | Election with respect to bonds, under the Employee Retirement Income Security Act of 1974. |
| 11.415(c)(4)-1 | Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies, under the Employee Retirement Income Security Act of 1974. |
| 12.4 | Election of Class Life Asset Depreciation Range System (ADR), under the Revenue Act of 1971. |
| 12.7 | Election to be treated as a DISC, under the Revenue Act of 1971. |
| 12.8 | Elections with respect to net leases of real property, under the Revenue Act of 1971. |
| 12.9 | Election to postpone determination with respect to the presumption described in section 183(d), under the Revenue Act of 1971. |
| 15.1-1 | Elections to deduct, relating to exploration expenditures in the case of mining. |
| 15.1-2 | Revocation of election to deduct, relating to exploration expenditures in the case of mining. |
| 15.1-3 | Elections as to methods of recapture, relating to exploration expenditures in the case of mining. |
| 18.1361-1 | Election to treat qualified subchapter S trust as a trust described in section 1361(c)(2)(A)(i), under the Subchapter S Revision Act of 1982. |
| 18.1362-1 | Election to be an S corporation, under the Subchapter S Revision Act of 1982. |
| 18.1362-3 | Revocation of election, under the Subchapter S Revision Act of 1982. |
| 18.1362-5 | Election not to have new passive income rules apply during 1982, under the Subchapter S Revision Act of 1982. |
| 18.1371-1 | Election to treat distributions as dividends during certain post-termination transition periods, under the Subchapter S Revision Act of 1982. |
| 18.1377-1 | Election to terminate year, under the Subchapter S Revision Act of 1982. |
| 18.1379-2 | Special rules for all elections, consents, and refusals, under the Subchapter S Revision Act of 1982. |
| 22.0 | Certain estate taxes elections under the Economic Recovery Tax Act of 1981. |
| 23.1 | Election and eligibility to treat interests in property held jointly on December 31, 1976, as qualified joint interests, under the Revenue Act of 1978. |
26 C.F.R. §301.9100-21