Code of Federal Regulations Title 26. Internal Revenue § 26.1.168(d)–0 Table of contents for the applicable convention rules

This section lists the major paragraphs in § 1.168(d)–1.

§ 1.168(d)–1

(a) In general.

(b) Additional rules for determining whether the mid-quarter convention applies and for applying the applicable convention.

(1) Property described in section 168(f).

(2) Listed property.

(3) Property placed in service and disposed of in the same taxable year.

(4) Aggregate basis of property.

(5) Special rules for affiliated groups.

(6) Special rule for partnerships and S corporations.

(7) Certain nonrecognition transactions.

(c) Disposition of property subject to the half-year or mid-quarter convention.

(1) In general.

(2) Example.

(d) Effective date.