###### Editorial Note on Part 301

#### Editorial Note:

In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.

References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

#### § 301.9100-21 References to other temporary elections under various tax acts.

Regulations regarding elections under various other tax acts are found at the following sections in title 26 of the Code of Federal Regulations:

| Section of 26 CFR | Description of election |
| --- | --- |
| 5c.168(f)(8)-2 | Election to characterize transaction as a section 168(f)(8) lease, under the Economic Recovery Tax Act of 1981. |
| 5c.1256-1 | Election with respect to property held on June 23, 1981, under section 508(c) of the Economic Recovery Tax Act of 1981. |
| 5c.1256-2 | Election with respect to taxable years beginning before June 23, 1981, and ending after June 22, 1981, under section 509 of the Economic Recovery Tax Act of 1981. |
| 7.48-1 | Election to have investment credit for movie and television films determined in accordance with previous litigation, under the Tax Reform Act of 1976. |
| 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, under the Tax Reform Act of 1976. |
| 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. |
| 7.57(d)-1 | Election with respect to straight line recovery of intangibles, under the Tax Reform Act of 1976. |
| 11.402(a)(4)(B)-1 | Election to treat an amount as a lump sum distribution, under the Employee Retirement Income Security Act of 1974. |
| 11.410-1 | Election by church to have participation, vesting, funding, etc., provisions apply, under the Employee Retirement Income Security Act of 1974. |
| 11.412(c)-7 | Election to treat certain retroactive plan amendments as made on the first day of the plan year, under the Employee Retirement Income Security Act of 1974. |
| 11.412(c)-11 | Election with respect to bonds, under the Employee Retirement Income Security Act of 1974. |
| 11.415(c)(4)-1 | Special elections for section 403(b) annuity contracts purchased by educational institutions, hospitals and home health service agencies, under the Employee Retirement Income Security Act of 1974. |
| 12.4 | Election of Class Life Asset Depreciation Range System (ADR), under the Revenue Act of 1971. |
| 12.7 | Election to be treated as a DISC, under the Revenue Act of 1971. |
| 12.8 | Elections with respect to net leases of real property, under the Revenue Act of 1971. |
| 12.9 | Election to postpone determination with respect to the presumption described in section 183(d), under the Revenue Act of 1971. |
| 15.1-1 | Elections to deduct, relating to exploration expenditures in the case of mining. |
| 15.1-2 | Revocation of election to deduct, relating to exploration expenditures in the case of mining. |
| 15.1-3 | Elections as to methods of recapture, relating to exploration expenditures in the case of mining. |
| 18.1361-1 | Election to treat qualified subchapter S trust as a trust described in section 1361(c)(2)(A)(i), under the Subchapter S Revision Act of 1982. |
| 18.1362-1 | Election to be an S corporation, under the Subchapter S Revision Act of 1982. |
| 18.1362-3 | Revocation of election, under the Subchapter S Revision Act of 1982. |
| 18.1362-5 | Election not to have new passive income rules apply during 1982, under the Subchapter S Revision Act of 1982. |
| 18.1371-1 | Election to treat distributions as dividends during certain post-termination transition periods, under the Subchapter S Revision Act of 1982. |
| 18.1377-1 | Election to terminate year, under the Subchapter S Revision Act of 1982. |
| 18.1379-2 | Special rules for all elections, consents, and refusals, under the Subchapter S Revision Act of 1982. |
| 22.0 | Certain estate taxes elections under the Economic Recovery Tax Act of 1981. |
| 23.1 | Election and eligibility to treat interests in property held jointly on December 31, 1976, as qualified joint interests, under the Revenue Act of 1978. |

[T.D. 8435, 57 FR 43894, Sept. 23, 1992]