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TABLE OF CONTENTS
Scope of Regulations 1 01
Temporary Rules l6 ll
16 other sections not shown
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adjusted basis adjusted gross income allocated Amended by T. D. amounts received annuity asset guideline class attributable beneﬁciary beneﬁts bonds calendar carryback certiﬁcate Code computed contract contributions corporation cost credit earned December 31 deﬁnition depreciation reserve described in section determined dividends employee erty exempt expenditures facility ﬁle ﬁled ﬁling ﬁnance following examples graph gross income income tax individual interest issue January June 30 lease lessee lessor loss ment obligations paragraph partnership payments percent period person placed in service portion prior proﬁts purchase purposes of section qualiﬁed investment regulations thereunder relating rental respect retirement income Revenue Revenue Procedure salvage value section 38 property section 72 speciﬁed spect spouse standard deduction subdivision subparagraph taken into account tax imposed taxable income taxable year ending taxable years beginning taxpayer tion trade or business treated unit unused credit vintage account wages