26 CFR Part 9 – Temporary Income Tax Regulations Under the Tax Reduction Act of 1975
Current as of: 2024 | Check for updates
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Other versions
| § 9.1 | Investment credit–public utility property elections |
| § 9.3 | Temporary TRASOP requirements for 1-percent additional investment credit |
Terms Used In 26 CFR Part 9 - Temporary Income Tax Regulations Under the Tax Reduction Act of 1975
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.