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Research Credit—For Taxable Years Beginning Before January 1, 1990 1.41-0A – 1.41-3A
Rules for Computing Credit for Investment in Certain Depreciable Property 1.45D-0 – 1.50-1
Rules for Computing Credit for Expenses of Work Incentive Programs 1.50A-1 – 1.51-1
Tax Surcharge 1.52-1 – 1.56-0
Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 1.56(g)-0 – 1.56(g)-1
Tax Preference Regulations 1.57-0 – 1.60
Computation of Taxable Income
Definition of Gross Income, Adjusted Gross Income, and Taxable Income
Lawyers, law librarians and law students should be familiar with the Code of Federal Regulations. Law libraries and some academic libraries should have a copy of this publication for their patrons.
