§12.3. Investment credit, public utility property elections. — Inbound Citations
26 C.F.R. § 12.3
Statutory Authority
Cited by 1 regulation in release Current.
Citations to 26 U.S.C. § 12.3 as a whole
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(4) For rules relating to the manner of making, on or before March 9, 1972, the three elections listed in section 46(f) (1), (2), and (3), see 26 CFR 12.3. For rules relating to the application of such elections, see paragraph (h) of this section.