Items Not Deductible

Sections

• 1.261-1
  § 1.261-1 General rule for disallowance of deductions.
• 1.262-1
  § 1.262-1 Personal, living, and family expenses.
• 1.263(a)-0
  § 1.263(a)-0 Outline of regulations under section 263(a).
• 1.263(a)-1
  § 1.263(a)-1 Capital expenditures; in general.
• 1.263(a)-2
  § 1.263(a)-2 Amounts paid to acquire or produce tangible property.
• 1.263(a)-3
  § 1.263(a)-3 Amounts paid to improve tangible property.
• 1.263(a)-4
  § 1.263(a)-4 Amounts paid to acquire or create intangibles.
• 1.263(a)-5
  § 1.263(a)-5 Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
• 1.263(a)-6
  § 1.263(a)-6 Election to deduct or capitalize certain expenditures.
• 1.263(b)-1
  § 1.263(b)-1 Expenditures for advertising or promotion of good will.
• 1.263(c)-1
  § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
• 1.263(e)-1
  § 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
• 1.263(f)-1
  § 1.263(f)-1 Reasonable repair allowance.
• 1.263A-0
  § 1.263A-0 Outline of regulations under section 263A.
• 1.263A-1
  § 1.263A-1 Uniform capitalization of costs.
• 1.263A-2
  § 1.263A-2 Rules relating to property produced by the taxpayer.
• 1.263A-3
  § 1.263A-3 Rules relating to property acquired for resale.
• 1.263A-4
  § 1.263A-4 Rules for property produced in a farming business.
• 1.263A-5
  § 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
• 1.263A-6
  § 1.263A-6 Rules for foreign persons. [Reserved]
• 1.263A-7
  § 1.263A-7 Changing a method of accounting under section 263A.
• 1.263A-8
  § 1.263A-8 Requirement to capitalize interest.
• 1.263A-9
  § 1.263A-9 The avoided cost method.
• 1.263A-10
  § 1.263A-10 Unit of property.
• 1.263A-11
  § 1.263A-11 Accumulated production expenditures.
• 1.263A-12
  § 1.263A-12 Production period.
• 1.263A-13
  § 1.263A-13 Oil and gas activities.
• 1.263A-14
  § 1.263A-14 Rules for related persons.
• 1.263A-15
  § 1.263A-15 Effective dates, transitional rules, and anti-abuse rule.
• 1.264-1
  § 1.264-1 Premiums on life insurance taken out in a trade or business.
• 1.264-2
  § 1.264-2 Single premium life insurance, endowment, or annuity contracts.
• 1.264-3
  § 1.264-3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
• 1.264-4
  § 1.264-4 Other life insurance, endowment, or annuity contracts.
• 1.265-1
  § 1.265-1 Expenses relating to tax-exempt income.
• 1.265-2
  § 1.265-2 Interest relating to tax exempt income.
• 1.265-3
  § 1.265-3 Nondeductibility of interest relating to exempt-interest dividends.
• 1.266-1
  § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items.
• 1.267(a)-1
  § 1.267(a)-1 Deductions disallowed.
• 1.267(a)-2T
  § 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
• 1.267(a)-3
  § 1.267(a)-3 Deduction of amounts owed to related foreign persons.
• 1.267(b)-1
  § 1.267(b)-1 Relationships.
• 1.267(c)-1
  § 1.267(c)-1 Constructive ownership of stock.
• 1.267(d)-1
  § 1.267(d)-1 Amount of gain where loss previously disallowed.
• 1.267(d)-2
  § 1.267(d)-2 Effective/applicability dates.
• 1.267(f)-1
  § 1.267(f)-1 Controlled groups.
• 1.267A-1
  § 1.267A-1 Disallowance of certain interest and royalty deductions.
• 1.267A-2
  § 1.267A-2 Hybrid and branch arrangements.
• 1.267A-3
  § 1.267A-3 Income inclusions and amounts not treated as disqualified hybrid amounts.
• 1.267A-4
  § 1.267A-4 Disqualified imported mismatch amounts.
• 1.267A-5
  § 1.267A-5 Definitions and special rules.
• 1.267A-6
  § 1.267A-6 Examples.
• 1.267A-7
  § 1.267A-7 Applicability dates.
• 1.268-1
  § 1.268-1 Items attributable to an unharvested crop sold with the land.
• 1.269-1
  § 1.269-1 Meaning and use of terms.
• 1.269-2
  § 1.269-2 Purpose and scope of section 269.
• 1.269-3
  § 1.269-3 Instances in which section 269(a) disallows a deduction, credit, or other allowance.
• 1.269-4
  § 1.269-4 Power of district director to allocate deduction, credit, or allowance in part.
• 1.269-5
  § 1.269-5 Time of acquisition of control.
• 1.269-6
  § 1.269-6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
• 1.269-7
  § 1.269-7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
• 1.269B-1
  § 1.269B-1 Stapled foreign corporations.
• 1.270-1
  § 1.270-1 Limitation on deductions allowable to individuals in certain cases.
• 1.271-1
  § 1.271-1 Debts owed by political parties.
• 1.272-1
  § 1.272-1 Expenditures relating to disposal of coal or domestic iron ore.
• 1.273-1
  § 1.273-1 Life or terminable interests.
• 1.274-1
  § 1.274-1 Disallowance of certain entertainment, gift and travel expenses.
• 1.274-2
  § 1.274-2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
• 1.274-3
  § 1.274-3 Disallowance of deduction for gifts.
• 1.274-4
  § 1.274-4 Disallowance of certain foreign travel expenses.
• 1.274-5
  § 1.274-5 Substantiation requirements.
• 1.274-5T
  § 1.274-5T Substantiation requirements (temporary).
• 1.274-6
  § 1.274-6 Expenditures deductible without regard to trade or business or other income producing activity.
• 1.274-6T
  § 1.274-6T Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
• 1.274-7
  § 1.274-7 Treatment of certain expenditures with respect to entertainment-type facilities.
• 1.274-8
  § 1.274-8 Effective/applicability date.
• 1.274-9
  § 1.274-9 Entertainment provided to specified individuals.
• 1.274-10
  § 1.274-10 Special rules for aircraft used for entertainment.
• 1.274-11
  § 1.274-11 Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
• 1.274-12
  § 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
• 1.274-13
  § 1.274-13 Disallowance of deductions for certain qualified transportation fringe expenditures.
• 1.274-14
  § 1.274-14 Disallowance of deductions for certain transportation and commuting benefit expenditures.
• 1.275-1
  § 1.275-1 Deduction denied in case of certain taxes.
• 1.276-1
  § 1.276-1 Disallowance of deductions for certain indirect contributions to political parties.
• 1.278-1
  § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves.
• 1.279-1
  § 1.279-1 General rule; purpose.
• 1.279-2
  § 1.279-2 Amount of disallowance of interest on corporate acquisition indebtedness.
• 1.279-3
  § 1.279-3 Corporate acquisition indebtedness.
• 1.279-4
  § 1.279-4 Special rules.
• 1.279-5
  § 1.279-5 Rules for application of section 279(b).
• 1.279-6
  § 1.279-6 Application of section 279 to certain affiliated groups.
• 1.279-7
  § 1.279-7 Effect on other provisions.
• 1.280B-1
  § 1.280B-1 Demolition of structures.
• 1.280C-1
  § 1.280C-1 Disallowance of certain deductions for wage or salary expenses.
• 1.280C-3
  § 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
• 1.280C-4
  § 1.280C-4 Credit for increasing research activities.
• 1.280F-1T
  § 1.280F-1T Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
• 1.280F-2T
  § 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
• 1.280F-3T
  § 1.280F-3T Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
• 1.280F-4T
  § 1.280F-4T Special rules for listed property (temporary).
• 1.280F-5T
  § 1.280F-5T Leased property (temporary).
• 1.280F-6
  § 1.280F-6 Special rules and definitions.
• 1.280F-7
  § 1.280F-7 Property leased after December 31, 1986.
• 1.280G-1
  § 1.280G-1 Golden parachute payments.
• 1.280H-0T
  § 1.280H-0T Table of contents (temporary).
• 1.280H-1T
  § 1.280H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).