---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchA/part7"
level: "part"
label: "Part 7"
heading: "Temporary Income Tax Regulations under the Tax Reform Act of 1976"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchA-part7"
sections_count: 12
---

# Part 7 — Temporary Income Tax Regulations under the Tax Reform Act of 1976

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter A — Income Tax

## Sections

- [§7.48-1. Election to have investment credit for movie and television films determined in accordance with previous litigation.](/cfr/26/7.48-1.md)
- [§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.](/cfr/26/7.48-2.md)
- [§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.](/cfr/26/7.48-3.md)
- [§7.57(d)-1. Election with respect to straight line recovery of intangibles.](/cfr/26/7.57(d)-1.md)
- [§7.465-1. Amounts at risk with respect to activities begun prior to effective date; in general.](/cfr/26/7.465-1.md)
- [§7.465-2. Determination of amount at risk.](/cfr/26/7.465-2.md)
- [§7.465-3. Allocation of loss for different taxable years.](/cfr/26/7.465-3.md)
- [§7.465-4. Insufficient records.](/cfr/26/7.465-4.md)
- [§7.465-5. Examples.](/cfr/26/7.465-5.md)
- [§7.936-1. Qualified possession source investment income.](/cfr/26/7.936-1.md)
- [§7.999-1. Computation of the international boycott factor.](/cfr/26/7.999-1.md)
- [§7.6039A-1. Information regarding carryover basis property acquired from a decedent.](/cfr/26/7.6039A-1.md)