REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Feb 04, 2026
Title 26 - Internal Revenue last revised: Jan 15, 2026
All Titles
Title 26
Chapter I
Part 16A - PART 16A—TEMPORARY INCOME TAX REGULATIONS RELATING TO THE PARTIAL EXCLUSION FOR CERTAIN CONSERVATION COST-SHARING PAYMENTS
§ 16A.126-0 - Effective dates.
§ 16A.126-1 - Certain cost-sharing payments—in general.
§ 16A.126-2 - Section 126 elections.
§ 16A.1255-1 -
§ 16A.1255-2 - Special rules.
authority:
Secs. 126 and 7805 of the Internal Revenue Code of 1954 (92 Stat. 2888,
26 U.S.C. 126
; 68A Stat. 917,
26 U.S.C. 7805
)
source:
T.D. 7778, 46 FR 27637, May 21, 1981, unless otherwise noted.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!