Itemized Deductions for Individuals and Corporations (Continued)

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Itemized Deductions for Individuals and Corporations (Continued)

Sections

• 1.170-3
  § 1.170-3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
• 1.170A-1
  § 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction.
• 1.170A-2
  § 1.170A-2 Amounts paid to maintain certain students as members of the taxpayer's household.
• 1.170A-3
  § 1.170A-3 Reduction of charitable contribution for interest on certain indebtedness.
• 1.170A-4
  § 1.170A-4 Reduction in amount of charitable contributions of certain appreciated property.
• 1.170A-4A
  § 1.170A-4A Special rule for the deduction of certain charitable contributions of inventory and other property.
• 1.170A-5
  § 1.170A-5 Future interests in tangible personal property.
• 1.170A-6
  § 1.170A-6 Charitable contributions in trust.
• 1.170A-7
  § 1.170A-7 Contributions not in trust of partial interests in property.
• 1.170A-8
  § 1.170A-8 Limitations on charitable deductions by individuals.
• 1.170A-9
  § 1.170A-9 Definition of section 170(b)(1)(A) organization.
• 1.170A-10
  § 1.170A-10 Charitable contributions carryovers of individuals.
• 1.170A-11
  § 1.170A-11 Limitation on, and carryover of, contributions by corporations.
• 1.170A-12
  § 1.170A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969.
• 1.170A-13
  § 1.170A-13 Recordkeeping and return requirements for deductions for charitable contributions.
• 1.170A-14
  § 1.170A-14 Qualified conservation contributions.
• 1.170A-15
  § 1.170A-15 Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.
• 1.170A-16
  § 1.170A-16 Substantiation and reporting requirements for noncash charitable contributions.
• 1.170A-17
  § 1.170A-17 Qualified appraisal and qualified appraiser.
• 1.170A-18
  § 1.170A-18 Contributions of clothing and household items.
• 1.171-1
  § 1.171-1 Bond premium.
• 1.171-2
  § 1.171-2 Amortization of bond premium.
• 1.171-3
  § 1.171-3 Special rules for certain bonds.
• 1.171-4
  § 1.171-4 Election to amortize bond premium on taxable bonds.
• 1.171-5
  § 1.171-5 Effective date and transition rules.
• 1.172-1
  § 1.172-1 Net operating loss deduction.
• 1.172-2
  § 1.172-2 Net operating loss in case of a corporation.
• 1.172-3
  § 1.172-3 Net operating loss in case of a taxpayer other than a corporation.
• 1.172-4
  § 1.172-4 Net operating loss carrybacks and net operating loss carryovers.
• 1.172-5
  § 1.172-5 Taxable income which is subtracted from net operating loss to determine carryback or carryover.
• 1.172-6
  § 1.172-6 Illustration of net operating loss carrybacks and carryovers.
• 1.172-7
  § 1.172-7 Joint return by husband and wife.
• 1.172-8
  § 1.172-8 Net operating loss carryovers for regulated transportation corporations.
• 1.172-9
  § 1.172-9 Election with respect to portion of net operating loss attributable to foreign expropriation loss.
• 1.172-10
  § 1.172-10 Net operating losses of real estate investment trusts.
• 1.172-13
  § 1.172-13 Product liability losses.
• 1.173-1
  § 1.173-1 Circulation expenditures.
• 1.174-1
  § 1.174-1 Research and experimental expenditures; in general.
• 1.174-2
  § 1.174-2 Definition of research and experimental expenditures.
• 1.174-3
  § 1.174-3 Treatment as expenses.
• 1.174-4
  § 1.174-4 Treatment as deferred expenses.
• 1.175-1
  § 1.175-1 Soil and water conservation expenditures; in general.
• 1.175-2
  § 1.175-2 Definition of soil and water conservation expenditures.
• 1.175-3
  § 1.175-3 Definition of “the business of farming.”
• 1.175-4
  § 1.175-4 Definition of “land used in farming.”
• 1.175-5
  § 1.175-5 Percentage limitation and carryover.
• 1.175-6
  § 1.175-6 Adoption or change of method.
• 1.175-7
  § 1.175-7 Allocation of expenditures in certain circumstances.
• 1.178-1
  § 1.178-1 Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
• 1.179-0
  § 1.179-0 Table of contents for section 179 expensing rules.
• 1.179-1
  § 1.179-1 Election to expense certain depreciable assets.
• 1.179-2
  § 1.179-2 Limitations on amount subject to section 179 election.
• 1.179-3
  § 1.179-3 Carryover of disallowed deduction.
• 1.179-4
  § 1.179-4 Definitions.
• 1.179-5
  § 1.179-5 Time and manner of making election.
• 1.179-6
  § 1.179-6 Effective/applicability dates.
• 1.179A-1
  § 1.179A-1 [Reserved]
• 1.179B-1T
  § 1.179B-1T Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
• 1.179C-1
  § 1.179C-1 Election to expense certain refineries.
• 1.179D-1-1.179D-2
  §§ 1.179D-1-1.179D-2 [Reserved]
• 1.179D-3
  § 1.179D-3 Rules relating to the increased deduction for prevailing wage and apprenticeship.
• 1.180-1
  § 1.180-1 Expenditures by farmers for fertilizer, etc.
• 1.180-2
  § 1.180-2 Time and manner of making election and revocation.
• 1.181-0
  § 1.181-0 Table of contents.
• 1.181-1
  § 1.181-1 Deduction for qualified film and television production costs.
• 1.181-2
  § 1.181-2 Election to deduct production costs.
• 1.181-3
  § 1.181-3 Qualified film or television production.
• 1.181-4
  § 1.181-4 Special rules.
• 1.181-5
  § 1.181-5 Examples.
• 1.181-6
  § 1.181-6 Effective/applicability date.
• 1.182-1
  § 1.182-1 Expenditures by farmers for clearing land; in general.
• 1.182-2
  § 1.182-2 Definition of “the business of farming.”
• 1.182-3
  § 1.182-3 Definition, exceptions, etc., relating to deductible expenditures.
• 1.182-4
  § 1.182-4 Definition of “land suitable for use in farming”, etc.
• 1.182-5
  § 1.182-5 Limitation.
• 1.182-6
  § 1.182-6 Election to deduct land clearing expenditures.
• 1.183-1
  § 1.183-1 Activities not engaged in for profit.
• 1.183-2
  § 1.183-2 Activity not engaged in for profit defined.
• 1.183-3
  § 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
• 1.183-4
  § 1.183-4 Taxable years affected.
• 1.186-1
  § 1.186-1 Recoveries of damages for antitrust violations, etc.
• 1.187-1
  § 1.187-1 Amortization of certain coal mine safety equipment.
• 1.187-2
  § 1.187-2 Definitions.
• 1.188-1
  § 1.188-1 Amortization of certain expenditures for qualified on-the-job training and child care facilities.
• 1.190-1
  § 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
• 1.190-2
  § 1.190-2 Definitions.
• 1.190-3
  § 1.190-3 Election to deduct architectural and transportation barrier removal expenses.
• 1.193-1
  § 1.193-1 Deduction for tertiary injectant expenses.
• 1.194-1
  § 1.194-1 Amortization of reforestation expenditures.
• 1.194-2
  § 1.194-2 Amount of deduction allowable.
• 1.194-3
  § 1.194-3 Definitions.
• 1.194-4
  § 1.194-4 Time and manner of making election.
• 1.195-1
  § 1.195-1 Election to amortize start-up expenditures.
• 1.195-2
  § 1.195-2 Technical termination of a partnership.
• 1.197-0
  § 1.197-0 Table of contents.
• 1.197-1T
  § 1.197-1T Certain elections for intangible property (temporary).
• 1.197-2
  § 1.197-2 Amortization of goodwill and certain other intangibles.
• 1.199A-0
  § 1.199A-0 Table of contents.
• 1.199A-1
  § 1.199A-1 Operational rules.
• 1.199A-2
  § 1.199A-2 Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
• 1.199A-3
  § 1.199A-3 Qualified business income, qualified REIT dividends, and qualified PTP income.
• 1.199A-4
  § 1.199A-4 Aggregation.
• 1.199A-5
  § 1.199A-5 Specified service trades or businesses and the trade or business of performing services as an employee.
• 1.199A-6
  § 1.199A-6 Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
• 1.199A-7
  § 1.199A-7 Section 199A(a) Rules for Cooperatives and their patrons.
• 1.199A-8
  § 1.199A-8 Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
• 1.199A-9
  § 1.199A-9 Domestic production gross receipts.
• 1.199A-10
  § 1.199A-10 Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
• 1.199A-11
  § 1.199A-11 Wage limitation for the section 199A(g) deduction.
• 1.199A-12
  § 1.199A-12 Expanded affiliated groups.