Title 26

Volume 3 CHAPTER I SUBCHAP A

Subchapter A - Income Tax (continued)

26:3.0.1.1.1PART 1
PART 1 - INCOME TAXES (CONTINUED)
26:3.0.1.1.1.0.1SUBJGRP 1
  Tax Exemption Requirements for State and Local Bonds
26:3.0.1.1.1.0.1.1SECTION 1.141-0
     1.141-0 Table of contents.
26:3.0.1.1.1.0.1.2SECTION 1.141-1
     1.141-1 Definitions and rules of general application.
26:3.0.1.1.1.0.1.3SECTION 1.141-2
     1.141-2 Private activity bond tests.
26:3.0.1.1.1.0.1.4SECTION 1.141-3
     1.141-3 Definition of private business use.
26:3.0.1.1.1.0.1.5SECTION 1.141-4
     1.141-4 Private security or payment test.
26:3.0.1.1.1.0.1.6SECTION 1.141-5
     1.141-5 Private loan financing test.
26:3.0.1.1.1.0.1.7SECTION 1.141-6
     1.141-6 Allocation and accounting rules.
26:3.0.1.1.1.0.1.8SECTION 1.141-7
     1.141-7 Special rules for output facilities.
26:3.0.1.1.1.0.1.9SECTION 1.141-8
     1.141-8 $15 million limitation for output facilities.
26:3.0.1.1.1.0.1.10SECTION 1.141-9
     1.141-9 Unrelated or disproportionate use test.
26:3.0.1.1.1.0.1.11SECTION 1.141-10
     1.141-10 Coordination with volume cap. [Reserved]
26:3.0.1.1.1.0.1.12SECTION 1.141-11
     1.141-11 Acquisition of nongovernmental output property. [Reserved]
26:3.0.1.1.1.0.1.13SECTION 1.141-12
     1.141-12 Remedial actions.
26:3.0.1.1.1.0.1.14SECTION 1.141-13
     1.141-13 Refunding issues.
26:3.0.1.1.1.0.1.15SECTION 1.141-14
     1.141-14 Anti-abuse rules.
26:3.0.1.1.1.0.1.16SECTION 1.141-15
     1.141-15 Effective/applicability dates.
26:3.0.1.1.1.0.1.17SECTION 1.141-16
     1.141-16 Effective dates for qualified private activity bond provisions.
26:3.0.1.1.1.0.1.18SECTION 1.142-0
     1.142-0 Table of contents.
26:3.0.1.1.1.0.1.19SECTION 1.142-1
     1.142-1 Exempt facility bonds.
26:3.0.1.1.1.0.1.20SECTION 1.142-2
     1.142-2 Remedial actions.
26:3.0.1.1.1.0.1.21SECTION 1.142-3
     1.142-3 Refunding Issues. [Reserved]
26:3.0.1.1.1.0.1.22SECTION 1.142-4
     1.142-4 Use of proceeds to provide a facility.
26:3.0.1.1.1.0.1.23SECTION 1.142(a)(5)-1
     1.142(a)(5)-1 Exempt facility bonds: Sewage facilities.
26:3.0.1.1.1.0.1.24SECTION 1.142(a)(6)-1
     1.142(a)(6)-1 Exempt facility bonds: solid waste disposal facilities.
26:3.0.1.1.1.0.1.25SECTION 1.142(f)(4)-1
     1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing.
26:3.0.1.1.1.0.1.26SECTION 1.143(g)-1
     1.143(g)-1 Requirements related to arbitrage.
26:3.0.1.1.1.0.1.27SECTION 1.144-0
     1.144-0 Table of contents.
26:3.0.1.1.1.0.1.28SECTION 1.144-1
     1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
26:3.0.1.1.1.0.1.29SECTION 1.144-2
     1.144-2 Remedial actions.
26:3.0.1.1.1.0.1.30SECTION 1.145-0
     1.145-0 Table of contents.
26:3.0.1.1.1.0.1.31SECTION 1.145-1
     1.145-1 Qualified 501(c)(3) bonds.
26:3.0.1.1.1.0.1.32SECTION 1.145-2
     1.145-2 Application of private activity bond regulations.
26:3.0.1.1.1.0.1.33SECTION 1.147-0
     1.147-0 Table of contents.
26:3.0.1.1.1.0.1.34SECTION 1.147-1
     1.147-1 Other requirements applicable to certain private activity bonds.
26:3.0.1.1.1.0.1.35SECTION 1.147-2
     1.147-2 Remedial actions.
26:3.0.1.1.1.0.1.36SECTION 1.147(b)-1
     1.147(b)-1 Bond maturity limitation-treatment of working capital.
26:3.0.1.1.1.0.1.37SECTION 1.147(f)-1
     1.147(f)-1 Public approval of private activity bonds.
26:3.0.1.1.1.0.1.38SECTION 1.148-0
     1.148-0 Scope and table of contents.
26:3.0.1.1.1.0.1.39SECTION 1.148-1
     1.148-1 Definitions and elections.
26:3.0.1.1.1.0.1.40SECTION 1.148-2
     1.148-2 General arbitrage yield restriction rules.
26:3.0.1.1.1.0.1.41SECTION 1.148-3
     1.148-3 General arbitrage rebate rules.
26:3.0.1.1.1.0.1.42SECTION 1.148-4
     1.148-4 Yield on an issue of bonds.
26:3.0.1.1.1.0.1.43SECTION 1.148-5
     1.148-5 Yield and valuation of investments.
26:3.0.1.1.1.0.1.44SECTION 1.148-6
     1.148-6 General allocation and accounting rules.
26:3.0.1.1.1.0.1.45SECTION 1.148-7
     1.148-7 Spending exceptions to the rebate requirement.
26:3.0.1.1.1.0.1.46SECTION 1.148-8
     1.148-8 Small issuer exception to rebate requirement.
26:3.0.1.1.1.0.1.47SECTION 1.148-9
     1.148-9 Arbitrage rules for refunding issues.
26:3.0.1.1.1.0.1.48SECTION 1.148-10
     1.148-10 Anti-abuse rules and authority of Commissioner.
26:3.0.1.1.1.0.1.49SECTION 1.148-11
     1.148-11 Effective/applicability dates.
26:3.0.1.1.1.0.1.50SECTION 1.149(b)-1
     1.149(b)-1 Federally guaranteed bonds.
26:3.0.1.1.1.0.1.51SECTION 1.149(d)-1
     1.149(d)-1 Limitations on advance refundings.
26:3.0.1.1.1.0.1.52SECTION 1.149(e)-1
     1.149(e)-1 Information reporting requirements for tax-exempt bonds.
26:3.0.1.1.1.0.1.53SECTION 1.149(g)-1
     1.149(g)-1 Hedge bonds.
26:3.0.1.1.1.0.1.54SECTION 1.150-1
     1.150-1 Definitions.
26:3.0.1.1.1.0.1.55SECTION 1.150-2
     1.150-2 Proceeds of bonds used for reimbursement.
26:3.0.1.1.1.0.1.56SECTION 1.150-4
     1.150-4 Change in use of facilities financed with tax-exempt private activity bonds.
26:3.0.1.1.1.0.1.57SECTION 1.150-5
     1.150-5 Filing notices and elections.
26:3.0.1.1.1.0.2SUBJGRP 2
  Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
26:3.0.1.1.1.0.2.58SECTION 1.148-1A - 1.148-6A
     1.148-1A--1.148-6A [Reserved]
26:3.0.1.1.1.0.2.59SECTION 1.148-9A - 1.148-10A
     1.148-9A--1.148-10A [Reserved]
26:3.0.1.1.1.0.2.60SECTION 1.148-11A
     1.148-11A Effective dates.
26:3.0.1.1.1.0.3SUBJGRP 3
  Deductions for Personal Exemptions
26:3.0.1.1.1.0.3.61SECTION 1.151-1
     1.151-1 Deductions for personal exemptions.
26:3.0.1.1.1.0.3.62SECTION 1.151-2
     1.151-2 Additional exemptions for dependents.
26:3.0.1.1.1.0.3.63SECTION 1.151-3
     1.151-3 Definitions.
26:3.0.1.1.1.0.3.64SECTION 1.151-4
     1.151-4 Amount of deduction for each exemption under section 151.
26:3.0.1.1.1.0.3.65SECTION 1.152-1
     1.152-1 General definition of a dependent.
26:3.0.1.1.1.0.3.66SECTION 1.152-2
     1.152-2 Rules relating to general definition of dependent.
26:3.0.1.1.1.0.3.67SECTION 1.152-3
     1.152-3 Multiple support agreements.
26:3.0.1.1.1.0.3.68SECTION 1.152-4
     1.152-4 Special rule for a child of divorced or separated parents or parents who live apart.
26:3.0.1.1.1.0.3.69SECTION 1.153-1
     1.153-1 Determination of marital status.
26:3.0.1.1.1.0.3.70SECTION 1.154
     1.154 Statutory provisions; cross references.
26:3.0.1.1.1.0.4SUBJGRP 4
  Itemized Deductions for Individuals and Corporations
26:3.0.1.1.1.0.4.71SECTION 1.161-1
     1.161-1 Allowance of deductions.
26:3.0.1.1.1.0.4.72SECTION 1.162-1
     1.162-1 Business expenses.
26:3.0.1.1.1.0.4.73SECTION 1.162-2
     1.162-2 Traveling expenses.
26:3.0.1.1.1.0.4.74SECTION 1.162-3
     1.162-3 Materials and supplies.
26:3.0.1.1.1.0.4.75SECTION 1.162-4
     1.162-4 Repairs.
26:3.0.1.1.1.0.4.76SECTION 1.162-5
     1.162-5 Expenses for education.
26:3.0.1.1.1.0.4.77SECTION 1.162-7
     1.162-7 Compensation for personal services.
26:3.0.1.1.1.0.4.78SECTION 1.162-8
     1.162-8 Treatment of excessive compensation.
26:3.0.1.1.1.0.4.79SECTION 1.162-9
     1.162-9 Bonuses to employees.
26:3.0.1.1.1.0.4.80SECTION 1.162-10
     1.162-10 Certain employee benefits.
26:3.0.1.1.1.0.4.81SECTION 1.162-10T
     1.162-10T Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
26:3.0.1.1.1.0.4.82SECTION 1.162-11
     1.162-11 Rentals.
26:3.0.1.1.1.0.4.83SECTION 1.162-12
     1.162-12 Expenses of farmers.
26:3.0.1.1.1.0.4.84SECTION 1.162-13
     1.162-13 Depositors' guaranty fund.
26:3.0.1.1.1.0.4.85SECTION 1.162-14
     1.162-14 Expenditures for advertising or promotion of good will.
26:3.0.1.1.1.0.4.86SECTION 1.162-15
     1.162-15 Contributions, dues, etc.
26:3.0.1.1.1.0.4.87SECTION 1.162-16
     1.162-16 Cross reference.
26:3.0.1.1.1.0.4.88SECTION 1.162-17
     1.162-17 Reporting and substantiation of certain business expenses of employees.
26:3.0.1.1.1.0.4.89SECTION 1.162-18
     1.162-18 Illegal bribes and kickbacks.
26:3.0.1.1.1.0.4.90SECTION 1.162-19
     1.162-19 Capital contributions to Federal National Mortgage Association.
26:3.0.1.1.1.0.4.91SECTION 1.162-20
     1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.
26:3.0.1.1.1.0.4.92SECTION 1.162-21
     1.162-21 Denial of deduction for certain fines, penalties, and other amounts.
26:3.0.1.1.1.0.4.93SECTION 1.162-22
     1.162-22 Treble damage payments under the antitrust laws.
26:3.0.1.1.1.0.4.94SECTION 1.162-24
     1.162-24 Travel expenses of state legislators.
26:3.0.1.1.1.0.4.95SECTION 1.162-25
     1.162-25 Deductions with respect to noncash fringe benefits.
26:3.0.1.1.1.0.4.96SECTION 1.162-25T
     1.162-25T Deductions with respect to noncash fringe benefits (temporary).
26:3.0.1.1.1.0.4.97SECTION 1.162-27
     1.162-27 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018.
26:3.0.1.1.1.0.4.98SECTION 1.162-28
     1.162-28 Allocation of costs to lobbying activities.
26:3.0.1.1.1.0.4.99SECTION 1.162-29
     1.162-29 Influencing legislation.
26:3.0.1.1.1.0.4.100SECTION 1.162-31
     1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
26:3.0.1.1.1.0.4.101SECTION 1.162-32
     1.162-32 Expenses paid or incurred for lodging when not traveling away from home.
26:3.0.1.1.1.0.4.102SECTION 1.162-33
     1.162-33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
26:3.0.1.1.1.0.4.103SECTION 1.162(k)-1
     1.162(k)-1 Disallowance of deduction for reacquisition payments.
26:3.0.1.1.1.0.4.104SECTION 1.162(l)-0
     1.162(l)-0 Table of Contents.
26:3.0.1.1.1.0.4.105SECTION 1.162(l)-1
     1.162(l)-1 Deduction for health insurance costs of self-employed individuals.
26:3.0.1.1.1.0.4.106SECTION 1.163-1
     1.163-1 Interest deduction in general.
26:3.0.1.1.1.0.4.107SECTION 1.163-2
     1.163-2 Installment purchases where interest charge is not separately stated.
26:3.0.1.1.1.0.4.108SECTION 1.163-3
     1.163-3 Deduction for discount on bond issued on or before May 27, 1969.
26:3.0.1.1.1.0.4.109SECTION 1.163-4
     1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969.
26:3.0.1.1.1.0.4.110SECTION 1.163-5
     1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
26:3.0.1.1.1.0.4.111SECTION 1.163-5T
     1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
26:3.0.1.1.1.0.4.112SECTION 1.163-6T
     1.163-6T Reduction of deduction where section 25 credit taken (temporary).
26:3.0.1.1.1.0.4.113SECTION 1.163-7
     1.163-7 Deduction for OID on certain debt instruments.
26:3.0.1.1.1.0.4.114SECTION 1.163-8T
     1.163-8T Allocation of interest expense among expenditures (temporary).
26:3.0.1.1.1.0.4.115SECTION 1.163-9T
     1.163-9T Personal interest (temporary).
26:3.0.1.1.1.0.4.116SECTION 1.163-10T
     1.163-10T Qualified residence interest (temporary).
26:3.0.1.1.1.0.4.117SECTION 1.163-11
     1.163-11 Allocation of certain prepaid qualified mortgage insurance premiums.
26:3.0.1.1.1.0.4.118SECTION 1.163-12
     1.163-12 Deduction of original issue discount on instrument held by related foreign person.
26:3.0.1.1.1.0.4.119SECTION 1.163-13
     1.163-13 Treatment of bond issuance premium.
26:3.0.1.1.1.0.4.120SECTION 1.163-15
     1.163-15 Debt proceeds distributed from any taxpayer account or from cash.
26:3.0.1.1.1.0.4.121SECTION 1.163(d)-1
     1.163(d)-1 Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
26:3.0.1.1.1.0.4.122SECTION 1.163(j)-0
     1.163(j)-0 Table of contents.
26:3.0.1.1.1.0.4.123SECTION 1.163(j)-1
     1.163(j)-1 Definitions.
26:3.0.1.1.1.0.4.124SECTION 1.163(j)-2
     1.163(j)-2 Deduction for business interest expense limited.
26:3.0.1.1.1.0.4.125SECTION 1.163(j)-3
     1.163(j)-3 Relationship of the section 163(j) limitation to other provisions affecting interest.
26:3.0.1.1.1.0.4.126SECTION 1.163(j)-4
     1.163(j)-4 General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
26:3.0.1.1.1.0.4.127SECTION 1.163(j)-5
     1.163(j)-5 General rules governing disallowed business interest expense carryforwards for C corporations.
26:3.0.1.1.1.0.4.128SECTION 1.163(j)-6
     1.163(j)-6 Application of the section 163(j) limitation to partnerships and subchapter S corporations.
26:3.0.1.1.1.0.4.129SECTION 1.163(j)-7
     1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders.
26:3.0.1.1.1.0.4.130SECTION 1.163(j)-8
     1.163(j)-8 [Reserved]
26:3.0.1.1.1.0.4.131SECTION 1.163(j)-9
     1.163(j)-9 Elections for excepted trades or businesses; safe harbor for certain REITs.
26:3.0.1.1.1.0.4.132SECTION 1.163(j)-10
     1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
26:3.0.1.1.1.0.4.133SECTION 1.163(j)-11
     1.163(j)-11 Transition rules.
26:3.0.1.1.1.0.4.134SECTION 1.164-1
     1.164-1 Deduction for taxes.
26:3.0.1.1.1.0.4.135SECTION 1.164-2
     1.164-2 Deduction denied in case of certain taxes.
26:3.0.1.1.1.0.4.136SECTION 1.164-3
     1.164-3 Definitions and special rules.
26:3.0.1.1.1.0.4.137SECTION 1.164-4
     1.164-4 Taxes for local benefits.
26:3.0.1.1.1.0.4.138SECTION 1.164-5
     1.164-5 Certain retail sales taxes and gasoline taxes.
26:3.0.1.1.1.0.4.139SECTION 1.164-6
     1.164-6 Apportionment of taxes on real property between seller and purchaser.
26:3.0.1.1.1.0.4.140SECTION 1.164-7
     1.164-7 Taxes of shareholder paid by corporation.
26:3.0.1.1.1.0.4.141SECTION 1.164-8
     1.164-8 Payments for municipal services in atomic energy communities.
26:3.0.1.1.1.0.4.142SECTION 1.165-1
     1.165-1 Losses.
26:3.0.1.1.1.0.4.143SECTION 1.165-2
     1.165-2 Obsolescence of nondepreciable property.
26:3.0.1.1.1.0.4.144SECTION 1.165-3
     1.165-3 Demolition of buildings.
26:3.0.1.1.1.0.4.145SECTION 1.165-4
     1.165-4 Decline in value of stock.
26:3.0.1.1.1.0.4.146SECTION 1.165-5
     1.165-5 Worthless securities.
26:3.0.1.1.1.0.4.147SECTION 1.165-6
     1.165-6 Farming losses.
26:3.0.1.1.1.0.4.148SECTION 1.165-7
     1.165-7 Casualty losses.
26:3.0.1.1.1.0.4.149SECTION 1.165-8
     1.165-8 Theft losses.
26:3.0.1.1.1.0.4.150SECTION 1.165-9
     1.165-9 Sale of residential property.
26:3.0.1.1.1.0.4.151SECTION 1.165-10
     1.165-10 Wagering losses.
26:3.0.1.1.1.0.4.152SECTION 1.165-11
     1.165-11 Election to take disaster loss deduction for preceding year.
26:3.0.1.1.1.0.4.153SECTION 1.165-12
     1.165-12 Denial of deduction for losses on registration-required obligations not in registered form.
26:3.0.1.1.1.0.4.154SECTION 1.166-1
     1.166-1 Bad debts.
26:3.0.1.1.1.0.4.155SECTION 1.166-2
     1.166-2 Evidence of worthlessness.
26:3.0.1.1.1.0.4.156SECTION 1.166-3
     1.166-3 Partial or total worthlessness.
26:3.0.1.1.1.0.4.157SECTION 1.166-4
     1.166-4 Reserve for bad debts.
26:3.0.1.1.1.0.4.158SECTION 1.166-5
     1.166-5 Nonbusiness debts.
26:3.0.1.1.1.0.4.159SECTION 1.166-6
     1.166-6 Sale of mortgaged or pledged property.
26:3.0.1.1.1.0.4.160SECTION 1.166-7
     1.166-7 Worthless bonds issued by an individual.
26:3.0.1.1.1.0.4.161SECTION 1.166-8
     1.166-8 Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976.
26:3.0.1.1.1.0.4.162SECTION 1.166-9
     1.166-9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date.
26:3.0.1.1.1.0.4.163SECTION 1.166-10
     1.166-10 Reserve for guaranteed debt obligations.
26:3.0.1.1.1.0.4.164SECTION 1.167(a)-1
     1.167(a)-1 Depreciation in general.
26:3.0.1.1.1.0.4.165SECTION 1.167(a)-2
     1.167(a)-2 Tangible property.
26:3.0.1.1.1.0.4.166SECTION 1.167(a)-3
     1.167(a)-3 Intangibles.
26:3.0.1.1.1.0.4.167SECTION 1.167(a)-4
     1.167(a)-4 Leased property.
26:3.0.1.1.1.0.4.168SECTION 1.167(a)-5
     1.167(a)-5 Apportionment of basis.
26:3.0.1.1.1.0.4.169SECTION 1.167(a)-5T
     1.167(a)-5T Application of section 1060 to section 167 (temporary).
26:3.0.1.1.1.0.4.170SECTION 1.167(a)-6
     1.167(a)-6 Depreciation in special cases.
26:3.0.1.1.1.0.4.171SECTION 1.167(a)-7
     1.167(a)-7 Accounting for depreciable property.
26:3.0.1.1.1.0.4.172SECTION 1.167(a)-8
     1.167(a)-8 Retirements.
26:3.0.1.1.1.0.4.173SECTION 1.167(a)-9
     1.167(a)-9 Obsolescence.
26:3.0.1.1.1.0.4.174SECTION 1.167(a)-10
     1.167(a)-10 When depreciation deduction is allowable.
26:3.0.1.1.1.0.4.175SECTION 1.167(a)-11
     1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
26:3.0.1.1.1.0.4.176SECTION 1.167(a)-12
     1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971.
26:3.0.1.1.1.0.4.177SECTION 1.167(a)-13T
     1.167(a)-13T Certain elections for intangible property (temporary).
26:3.0.1.1.1.0.4.178SECTION 1.167(a)-14
     1.167(a)-14 Treatment of certain intangible property excluded from section 197.
26:3.0.1.1.1.0.4.179SECTION 1.167(b)-0
     1.167(b)-0 Methods of computing depreciation.
26:3.0.1.1.1.0.4.180SECTION 1.167(b)-1
     1.167(b)-1 Straight line method.
26:3.0.1.1.1.0.4.181SECTION 1.167(b)-2
     1.167(b)-2 Declining balance method.
26:3.0.1.1.1.0.4.182SECTION 1.167(b)-3
     1.167(b)-3 Sum of the years-digits method.
26:3.0.1.1.1.0.4.183SECTION 1.167(b)-4
     1.167(b)-4 Other methods.
26:3.0.1.1.1.0.4.184SECTION 1.167(c)-1
     1.167(c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).
26:3.0.1.1.1.0.4.185SECTION 1.167(d)-1
     1.167(d)-1 Agreement as to useful life and rates of depreciation.
26:3.0.1.1.1.0.4.186SECTION 1.167(e)-1
     1.167(e)-1 Change in method.
26:3.0.1.1.1.0.4.187SECTION 1.167(f)-1
     1.167(f)-1 Reduction of salvage value taken into account for certain personal property.
26:3.0.1.1.1.0.4.188SECTION 1.167(g)-1
     1.167(g)-1 Basis for depreciation.
26:3.0.1.1.1.0.4.189SECTION 1.167(h)-1
     1.167(h)-1 Life tenants and beneficiaries of trusts and estates.
26:3.0.1.1.1.0.4.190SECTION 1.167(i)-1
     1.167(i)-1 Depreciation of improvements in the case of mines, etc.
26:3.0.1.1.1.0.4.191SECTION 1.167(l)-1
     1.167(l)-1 Limitations on reasonable allowance in case of property of certain public utilities.
26:3.0.1.1.1.0.4.192SECTION 1.167(l)-2
     1.167(l)-2 Public utility property; election as to post-1969 property representing growth in capacity.
26:3.0.1.1.1.0.4.193SECTION 1.167(l)-3
     1.167(l)-3 Multiple regulation, asset acquisitions, reorganizations, etc.
26:3.0.1.1.1.0.4.194SECTION 1.167(l)-4
     1.167(l)-4 Public utility property; election to use asset depreciation range system.
26:3.0.1.1.1.0.4.195SECTION 1.167(m)-1
     1.167(m)-1 Class lives.
26:3.0.1.1.1.0.4.196SECTION 1.168-5
     1.168-5 Special rules.
26:3.0.1.1.1.0.4.197SECTION 1.168(a)-1
     1.168(a)-1 Modified accelerated cost recovery system.
26:3.0.1.1.1.0.4.198SECTION 1.168(b)-1
     1.168(b)-1 Definitions.
26:3.0.1.1.1.0.4.199SECTION 1.168(d)-0
     1.168(d)-0 Table of contents for the applicable convention rules.
26:3.0.1.1.1.0.4.200SECTION 1.168(d)-1
     1.168(d)-1 Applicable conventions - half-year and mid-quarter conventions.
26:3.0.1.1.1.0.4.201SECTION 1.168(h)-1
     1.168(h)-1 Like-kind exchanges involving tax-exempt use property.
26:3.0.1.1.1.0.4.202SECTION 1.168(i)-0
     1.168(i)-0 Table of contents for the general asset account rules.
26:3.0.1.1.1.0.4.203SECTION 1.168(i)-1
     1.168(i)-1 General asset accounts.
26:3.0.1.1.1.0.4.204SECTION 1.168(i)-2
     1.168(i)-2 Lease term.
26:3.0.1.1.1.0.4.205SECTION 1.168(i)-3
     1.168(i)-3 Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
26:3.0.1.1.1.0.4.206SECTION 1.168(i)-4
     1.168(i)-4 Changes in use.
26:3.0.1.1.1.0.4.207SECTION 1.168(i)-5
     1.168(i)-5 Table of contents.
26:3.0.1.1.1.0.4.208SECTION 1.168(i)-6
     1.168(i)-6 Like-kind exchanges and involuntary conversions.
26:3.0.1.1.1.0.4.209SECTION 1.168(i)-7
     1.168(i)-7 Accounting for MACRS property.
26:3.0.1.1.1.0.4.210SECTION 1.168(i)-8
     1.168(i)-8 Dispositions of MACRS property.
26:3.0.1.1.1.0.4.211SECTION 1.168(j)-1T
     1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
26:3.0.1.1.1.0.4.212SECTION 1.168(k)-0
     1.168(k)-0 Table of contents.
26:3.0.1.1.1.0.4.213SECTION 1.168(k)-1
     1.168(k)-1 Additional first year depreciation deduction.
26:3.0.1.1.1.0.4.214SECTION 1.168(k)-2
     1.168(k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
26:3.0.1.1.1.0.4.215SECTION 1.168A-1
     1.168A-1 Amortization of emergency facilities; general rule.
26:3.0.1.1.1.0.4.216SECTION 1.168A-2
     1.168A-2 Election of amortization.
26:3.0.1.1.1.0.4.217SECTION 1.168A-3
     1.168A-3 Election to discontinue amortization.
26:3.0.1.1.1.0.4.218SECTION 1.168A-4
     1.168A-4 Definitions.
26:3.0.1.1.1.0.4.219SECTION 1.168A-5
     1.168A-5 Adjusted basis of emergency facility.
26:3.0.1.1.1.0.4.220SECTION 1.168A-6
     1.168A-6 Depreciation of portion of emergency facility not subject to amortization.
26:3.0.1.1.1.0.4.221SECTION 1.168A-7
     1.168A-7 Payment by United States of unamortized cost of facility.
26:3.0.1.1.1.0.4.222SECTION 1.169-1
     1.169-1 Amortization of pollution control facilities.
26:3.0.1.1.1.0.4.223SECTION 1.169-2
     1.169-2 Definitions.
26:3.0.1.1.1.0.4.224SECTION 1.169-3
     1.169-3 Amortizable basis.
26:3.0.1.1.1.0.4.225SECTION 1.169-4
     1.169-4 Time and manner of making elections.