26 CFR 1.168(d)-0
§ 1.168(d)-0 Table of contents for the applicable convention rules.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.168(d)-0, § 1.168(d)-0 Table of contents for the applicable convention rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109265
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Full text
This section lists the major paragraphs in § 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.