| 26:4.0.1.1.1 | PART 1
| PART 1 - INCOME TAXES (CONTINUED) | |
| 26:4.0.1.1.1.0.1 | SUBJGRP 1
| COMPUTATION OF TAXABLE INCOME (CONTINUED) | |
| 26:4.0.1.1.1.0.2 | SUBJGRP 2
| Itemized Deductions for Individuals and Corporations (Continued) | |
| 26:4.0.1.1.1.0.2.1 | SECTION 1.170-3
| 1.170-3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969). | |
| 26:4.0.1.1.1.0.2.2 | SECTION 1.170A-1
| 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction. | |
| 26:4.0.1.1.1.0.2.3 | SECTION 1.170A-2
| 1.170A-2 Amounts paid to maintain certain students as members of the taxpayer's household. | |
| 26:4.0.1.1.1.0.2.4 | SECTION 1.170A-3
| 1.170A-3 Reduction of charitable contribution for interest on certain indebtedness. | |
| 26:4.0.1.1.1.0.2.5 | SECTION 1.170A-4
| 1.170A-4 Reduction in amount of charitable contributions of certain appreciated property. | |
| 26:4.0.1.1.1.0.2.6 | SECTION 1.170A-4A
| 1.170A-4A Special rule for the deduction of certain charitable contributions of inventory and other property. | |
| 26:4.0.1.1.1.0.2.7 | SECTION 1.170A-5
| 1.170A-5 Future interests in tangible personal property. | |
| 26:4.0.1.1.1.0.2.8 | SECTION 1.170A-6
| 1.170A-6 Charitable contributions in trust. | |
| 26:4.0.1.1.1.0.2.9 | SECTION 1.170A-7
| 1.170A-7 Contributions not in trust of partial interests in property. | |
| 26:4.0.1.1.1.0.2.10 | SECTION 1.170A-8
| 1.170A-8 Limitations on charitable deductions by individuals. | |
| 26:4.0.1.1.1.0.2.11 | SECTION 1.170A-9
| 1.170A-9 Definition of section 170(b)(1)(A) organization. | |
| 26:4.0.1.1.1.0.2.12 | SECTION 1.170A-10
| 1.170A-10 Charitable contributions carryovers of individuals. | |
| 26:4.0.1.1.1.0.2.13 | SECTION 1.170A-11
| 1.170A-11 Limitation on, and carryover of, contributions by corporations. | |
| 26:4.0.1.1.1.0.2.14 | SECTION 1.170A-12
| 1.170A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969. | |
| 26:4.0.1.1.1.0.2.15 | SECTION 1.170A-13
| 1.170A-13 Recordkeeping and return requirements for deductions for charitable contributions. | |
| 26:4.0.1.1.1.0.2.16 | SECTION 1.170A-14
| 1.170A-14 Qualified conservation contributions. | |
| 26:4.0.1.1.1.0.2.17 | SECTION 1.170A-15
| 1.170A-15 Substantiation requirements for charitable contribution of a cash, check, or other monetary gift. | |
| 26:4.0.1.1.1.0.2.18 | SECTION 1.170A-16
| 1.170A-16 Substantiation and reporting requirements for noncash charitable contributions. | |
| 26:4.0.1.1.1.0.2.19 | SECTION 1.170A-17
| 1.170A-17 Qualified appraisal and qualified appraiser. | |
| 26:4.0.1.1.1.0.2.20 | SECTION 1.170A-18
| 1.170A-18 Contributions of clothing and household items. | |
| 26:4.0.1.1.1.0.2.21 | SECTION 1.171-1
| 1.171-1 Bond premium. | |
| 26:4.0.1.1.1.0.2.22 | SECTION 1.171-2
| 1.171-2 Amortization of bond premium. | |
| 26:4.0.1.1.1.0.2.23 | SECTION 1.171-3
| 1.171-3 Special rules for certain bonds. | |
| 26:4.0.1.1.1.0.2.24 | SECTION 1.171-4
| 1.171-4 Election to amortize bond premium on taxable bonds. | |
| 26:4.0.1.1.1.0.2.25 | SECTION 1.171-5
| 1.171-5 Effective date and transition rules. | |
| 26:4.0.1.1.1.0.2.26 | SECTION 1.172-1
| 1.172-1 Net operating loss deduction. | |
| 26:4.0.1.1.1.0.2.27 | SECTION 1.172-2
| 1.172-2 Net operating loss in case of a corporation. | |
| 26:4.0.1.1.1.0.2.28 | SECTION 1.172-3
| 1.172-3 Net operating loss in case of a taxpayer other than a corporation. | |
| 26:4.0.1.1.1.0.2.29 | SECTION 1.172-4
| 1.172-4 Net operating loss carrybacks and net operating loss carryovers. | |
| 26:4.0.1.1.1.0.2.30 | SECTION 1.172-5
| 1.172-5 Taxable income which is subtracted from net operating loss to determine carryback or carryover. | |
| 26:4.0.1.1.1.0.2.31 | SECTION 1.172-6
| 1.172-6 Illustration of net operating loss carrybacks and carryovers. | |
| 26:4.0.1.1.1.0.2.32 | SECTION 1.172-7
| 1.172-7 Joint return by husband and wife. | |
| 26:4.0.1.1.1.0.2.33 | SECTION 1.172-8
| 1.172-8 Net operating loss carryovers for regulated transportation corporations. | |
| 26:4.0.1.1.1.0.2.34 | SECTION 1.172-9
| 1.172-9 Election with respect to portion of net operating loss attributable to foreign expropriation loss. | |
| 26:4.0.1.1.1.0.2.35 | SECTION 1.172-10
| 1.172-10 Net operating losses of real estate investment trusts. | |
| 26:4.0.1.1.1.0.2.36 | SECTION 1.172-13
| 1.172-13 Product liability losses. | |
| 26:4.0.1.1.1.0.2.37 | SECTION 1.173-1
| 1.173-1 Circulation expenditures. | |
| 26:4.0.1.1.1.0.2.38 | SECTION 1.174-1
| 1.174-1 Research and experimental expenditures; in general. | |
| 26:4.0.1.1.1.0.2.39 | SECTION 1.174-2
| 1.174-2 Definition of research and experimental expenditures. | |
| 26:4.0.1.1.1.0.2.40 | SECTION 1.174-3
| 1.174-3 Treatment as expenses. | |
| 26:4.0.1.1.1.0.2.41 | SECTION 1.174-4
| 1.174-4 Treatment as deferred expenses. | |
| 26:4.0.1.1.1.0.2.42 | SECTION 1.175-1
| 1.175-1 Soil and water conservation expenditures; in general. | |
| 26:4.0.1.1.1.0.2.43 | SECTION 1.175-2
| 1.175-2 Definition of soil and water conservation expenditures. | |
| 26:4.0.1.1.1.0.2.44 | SECTION 1.175-3
| 1.175-3 Definition of “the business of farming.” | |
| 26:4.0.1.1.1.0.2.45 | SECTION 1.175-4
| 1.175-4 Definition of “land used in farming.” | |
| 26:4.0.1.1.1.0.2.46 | SECTION 1.175-5
| 1.175-5 Percentage limitation and carryover. | |
| 26:4.0.1.1.1.0.2.47 | SECTION 1.175-6
| 1.175-6 Adoption or change of method. | |
| 26:4.0.1.1.1.0.2.48 | SECTION 1.175-7
| 1.175-7 Allocation of expenditures in certain circumstances. | |
| 26:4.0.1.1.1.0.2.49 | SECTION 1.178-1
| 1.178-1 Depreciation or amortization of improvements on leased property and cost of acquiring a lease. | |
| 26:4.0.1.1.1.0.2.50 | SECTION 1.179-0
| 1.179-0 Table of contents for section 179 expensing rules. | |
| 26:4.0.1.1.1.0.2.51 | SECTION 1.179-1
| 1.179-1 Election to expense certain depreciable assets. | |
| 26:4.0.1.1.1.0.2.52 | SECTION 1.179-2
| 1.179-2 Limitations on amount subject to section 179 election. | |
| 26:4.0.1.1.1.0.2.53 | SECTION 1.179-3
| 1.179-3 Carryover of disallowed deduction. | |
| 26:4.0.1.1.1.0.2.54 | SECTION 1.179-4
| 1.179-4 Definitions. | |
| 26:4.0.1.1.1.0.2.55 | SECTION 1.179-5
| 1.179-5 Time and manner of making election. | |
| 26:4.0.1.1.1.0.2.56 | SECTION 1.179-6
| 1.179-6 Effective/applicability dates. | |
| 26:4.0.1.1.1.0.2.57 | SECTION 1.179A-1
| 1.179A-1 [Reserved] | |
| 26:4.0.1.1.1.0.2.58 | SECTION 1.179B-1T
| 1.179B-1T Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary). | |
| 26:4.0.1.1.1.0.2.59 | SECTION 1.179C-1
| 1.179C-1 Election to expense certain refineries. | |
| 26:4.0.1.1.1.0.2.60 | SECTION 1.180-1
| 1.180-1 Expenditures by farmers for fertilizer, etc. | |
| 26:4.0.1.1.1.0.2.61 | SECTION 1.180-2
| 1.180-2 Time and manner of making election and revocation. | |
| 26:4.0.1.1.1.0.2.62 | SECTION 1.181-0
| 1.181-0 Table of contents. | |
| 26:4.0.1.1.1.0.2.63 | SECTION 1.181-1
| 1.181-1 Deduction for qualified film and television production costs. | |
| 26:4.0.1.1.1.0.2.64 | SECTION 1.181-2
| 1.181-2 Election to deduct production costs. | |
| 26:4.0.1.1.1.0.2.65 | SECTION 1.181-3
| 1.181-3 Qualified film or television production. | |
| 26:4.0.1.1.1.0.2.66 | SECTION 1.181-4
| 1.181-4 Special rules. | |
| 26:4.0.1.1.1.0.2.67 | SECTION 1.181-5
| 1.181-5 Examples. | |
| 26:4.0.1.1.1.0.2.68 | SECTION 1.181-6
| 1.181-6 Effective/applicability date. | |
| 26:4.0.1.1.1.0.2.69 | SECTION 1.182-1
| 1.182-1 Expenditures by farmers for clearing land; in general. | |
| 26:4.0.1.1.1.0.2.70 | SECTION 1.182-2
| 1.182-2 Definition of “the business of farming.” | |
| 26:4.0.1.1.1.0.2.71 | SECTION 1.182-3
| 1.182-3 Definition, exceptions, etc., relating to deductible expenditures. | |
| 26:4.0.1.1.1.0.2.72 | SECTION 1.182-4
| 1.182-4 Definition of “land suitable for use in farming”, etc. | |
| 26:4.0.1.1.1.0.2.73 | SECTION 1.182-5
| 1.182-5 Limitation. | |
| 26:4.0.1.1.1.0.2.74 | SECTION 1.182-6
| 1.182-6 Election to deduct land clearing expenditures. | |
| 26:4.0.1.1.1.0.2.75 | SECTION 1.183-1
| 1.183-1 Activities not engaged in for profit. | |
| 26:4.0.1.1.1.0.2.76 | SECTION 1.183-2
| 1.183-2 Activity not engaged in for profit defined. | |
| 26:4.0.1.1.1.0.2.77 | SECTION 1.183-3
| 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved] | |
| 26:4.0.1.1.1.0.2.78 | SECTION 1.183-4
| 1.183-4 Taxable years affected. | |
| 26:4.0.1.1.1.0.2.79 | SECTION 1.186-1
| 1.186-1 Recoveries of damages for antitrust violations, etc. | |
| 26:4.0.1.1.1.0.2.80 | SECTION 1.187-1
| 1.187-1 Amortization of certain coal mine safety equipment. | |
| 26:4.0.1.1.1.0.2.81 | SECTION 1.187-2
| 1.187-2 Definitions. | |
| 26:4.0.1.1.1.0.2.82 | SECTION 1.188-1
| 1.188-1 Amortization of certain expenditures for qualified on-the-job training and child care facilities. | |
| 26:4.0.1.1.1.0.2.83 | SECTION 1.190-1
| 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly. | |
| 26:4.0.1.1.1.0.2.84 | SECTION 1.190-2
| 1.190-2 Definitions. | |
| 26:4.0.1.1.1.0.2.85 | SECTION 1.190-3
| 1.190-3 Election to deduct architectural and transportation barrier removal expenses. | |
| 26:4.0.1.1.1.0.2.86 | SECTION 1.193-1
| 1.193-1 Deduction for tertiary injectant expenses. | |
| 26:4.0.1.1.1.0.2.87 | SECTION 1.194-1
| 1.194-1 Amortization of reforestation expenditures. | |
| 26:4.0.1.1.1.0.2.88 | SECTION 1.194-2
| 1.194-2 Amount of deduction allowable. | |
| 26:4.0.1.1.1.0.2.89 | SECTION 1.194-3
| 1.194-3 Definitions. | |
| 26:4.0.1.1.1.0.2.90 | SECTION 1.194-4
| 1.194-4 Time and manner of making election. | |
| 26:4.0.1.1.1.0.2.91 | SECTION 1.195-1
| 1.195-1 Election to amortize start-up expenditures. | |
| 26:4.0.1.1.1.0.2.92 | SECTION 1.195-2
| 1.195-2 Technical termination of a partnership. | |
| 26:4.0.1.1.1.0.2.93 | SECTION 1.197-0
| 1.197-0 Table of contents. | |
| 26:4.0.1.1.1.0.2.94 | SECTION 1.197-1T
| 1.197-1T Certain elections for intangible property (temporary). | |
| 26:4.0.1.1.1.0.2.95 | SECTION 1.197-2
| 1.197-2 Amortization of goodwill and certain other intangibles. | |
| 26:4.0.1.1.1.0.2.96 | SECTION 1.199A-0
| 1.199A-0 Table of contents. | |
| 26:4.0.1.1.1.0.2.97 | SECTION 1.199A-1
| 1.199A-1 Operational rules. | |
| 26:4.0.1.1.1.0.2.98 | SECTION 1.199A-2
| 1.199A-2 Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property. | |
| 26:4.0.1.1.1.0.2.99 | SECTION 1.199A-3
| 1.199A-3 Qualified business income, qualified REIT dividends, and qualified PTP income. | |
| 26:4.0.1.1.1.0.2.100 | SECTION 1.199A-4
| 1.199A-4 Aggregation. | |
| 26:4.0.1.1.1.0.2.101 | SECTION 1.199A-5
| 1.199A-5 Specified service trades or businesses and the trade or business of performing services as an employee. | |
| 26:4.0.1.1.1.0.2.102 | SECTION 1.199A-6
| 1.199A-6 Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates. | |
| 26:4.0.1.1.1.0.2.103 | SECTION 1.199A-7
| 1.199A-7 Section 199A(a) Rules for Cooperatives and their Patrons. | |
| 26:4.0.1.1.1.0.2.104 | SECTION 1.199A-8
| 1.199A-8 Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives | |
| 26:4.0.1.1.1.0.2.105 | SECTION 1.199A-9
| 1.199A-9 Domestic production gross receipts. | |
| 26:4.0.1.1.1.0.2.106 | SECTION 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. | |
| 26:4.0.1.1.1.0.2.107 | SECTION 1.199A-11
| 1.199A-11 Wage limitation for the section 199A(g) deduction. | |
| 26:4.0.1.1.1.0.2.108 | SECTION 1.199A-12
| 1.199A-12 Expanded affiliated groups. | |
| 26:4.0.1.1.1.0.3 | SUBJGRP 3
| Additional Itemized Deductions for Individuals | |
| 26:4.0.1.1.1.0.3.109 | SECTION 1.211-1
| 1.211-1 Allowance of deductions. | |
| 26:4.0.1.1.1.0.3.110 | SECTION 1.212-1
| 1.212-1 Nontrade or nonbusiness expenses. | |
| 26:4.0.1.1.1.0.3.111 | SECTION 1.213-1
| 1.213-1 Medical, dental, etc., expenses. | |
| 26:4.0.1.1.1.0.3.112 | SECTION 1.215-1
| 1.215-1 Periodic alimony, etc., payments. | |
| 26:4.0.1.1.1.0.3.113 | SECTION 1.215-1T
| 1.215-1T Alimony, etc., payments (temporary). | |
| 26:4.0.1.1.1.0.3.114 | SECTION 1.216-1
| 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation. | |
| 26:4.0.1.1.1.0.3.115 | SECTION 1.216-2
| 1.216-2 Treatment as property subject to depreciation. | |
| 26:4.0.1.1.1.0.3.116 | SECTION 1.217-1
| 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970. | |
| 26:4.0.1.1.1.0.3.117 | SECTION 1.217-2
| 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969. | |
| 26:4.0.1.1.1.0.3.118 | SECTION 1.219-1
| 1.219-1 Deduction for retirement savings. | |
| 26:4.0.1.1.1.0.3.119 | SECTION 1.219-2
| 1.219-2 Definition of active participant. | |
| 26:4.0.1.1.1.0.3.120 | SECTION 1.221-1
| 1.221-1 Deduction for interest paid on qualified education loans after December 31, 2001. | |
| 26:4.0.1.1.1.0.3.121 | SECTION 1.221-2
| 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002. | |
| 26:4.0.1.1.1.0.4 | SUBJGRP 4
| Special Deductions for Corporations | |
| 26:4.0.1.1.1.0.4.122 | SECTION 1.241-1
| 1.241-1 Allowance of special deductions. | |
| 26:4.0.1.1.1.0.4.123 | SECTION 1.242-1
| 1.242-1 Deduction for partially tax-exempt interest. | |
| 26:4.0.1.1.1.0.4.124 | SECTION 1.243-1
| 1.243-1 Deduction for dividends received by corporations. | |
| 26:4.0.1.1.1.0.4.125 | SECTION 1.243-2
| 1.243-2 Special rules for certain distributions. | |
| 26:4.0.1.1.1.0.4.126 | SECTION 1.243-3
| 1.243-3 Certain dividends from foreign corporations. | |
| 26:4.0.1.1.1.0.4.127 | SECTION 1.243-4
| 1.243-4 Qualifying dividends. | |
| 26:4.0.1.1.1.0.4.128 | SECTION 1.243-5
| 1.243-5 Effect of election. | |
| 26:4.0.1.1.1.0.4.129 | SECTION 1.245-1
| 1.245-1 Dividends received from certain foreign corporations. | |
| 26:4.0.1.1.1.0.4.130 | SECTION 1.245A-1 - 1.245A-4
| 1.245A-1--1.245A-4 [Reserved] | |
| 26:4.0.1.1.1.0.4.131 | SECTION 1.245A-5
| 1.245A-5 Limitation of section 245A deduction and section 954(c)(6) exception. | |
| 26:4.0.1.1.1.0.4.132 | SECTION 1.245A-6
| 1.245A-6 Coordination of extraordinary disposition and disqualified basis rules. | |
| 26:4.0.1.1.1.0.4.133 | SECTION 1.245A-7
| 1.245A-7 Coordination rules for simple cases. | |
| 26:4.0.1.1.1.0.4.134 | SECTION 1.245A-8
| 1.245A-8 Coordination rules for complex cases. | |
| 26:4.0.1.1.1.0.4.135 | SECTION 1.245A-9
| 1.245A-9 Other rules and definitions. | |
| 26:4.0.1.1.1.0.4.136 | SECTION 1.245A-10
| 1.245A-10 Examples. | |
| 26:4.0.1.1.1.0.4.137 | SECTION 1.245A-11
| 1.245A-11 Applicability dates. | |
| 26:4.0.1.1.1.0.4.138 | SECTION 1.245A(e)-1
| 1.245A(e)-1 Special rules for hybrid dividends. | |
| 26:4.0.1.1.1.0.4.139 | SECTION 1.246-1
| 1.246-1 Deductions not allowed for dividends from certain corporations. | |
| 26:4.0.1.1.1.0.4.140 | SECTION 1.246-2
| 1.246-2 Limitation on aggregate amount of deductions. | |
| 26:4.0.1.1.1.0.4.141 | SECTION 1.246-3
| 1.246-3 Exclusion of certain dividends. | |
| 26:4.0.1.1.1.0.4.142 | SECTION 1.246-4
| 1.246-4 Dividends from a DISC or former DISC. | |
| 26:4.0.1.1.1.0.4.143 | SECTION 1.246-5
| 1.246-5 Reduction of holding periods in certain situations. | |
| 26:4.0.1.1.1.0.4.144 | SECTION 1.247-1
| 1.247-1 Deduction for dividends paid on preferred stock of public utilities. | |
| 26:4.0.1.1.1.0.4.145 | SECTION 1.248-1
| 1.248-1 Election to amortize organizational expenditures. | |
| 26:4.0.1.1.1.0.4.146 | SECTION 1.249-1
| 1.249-1 Limitation on deduction of bond premium on repurchase. | |
| 26:4.0.1.1.1.0.4.147 | SECTION 1.250-0
| 1.250-0 Table of contents. | |
| 26:4.0.1.1.1.0.4.148 | SECTION 1.250-1
| 1.250-1 Introduction. | |
| 26:4.0.1.1.1.0.4.149 | SECTION 1.250(a)-1
| 1.250(a)-1 Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI). | |
| 26:4.0.1.1.1.0.4.150 | SECTION 1.250(b)-1
| 1.250(b)-1 Computation of foreign-derived intangible income (FDII). | |
| 26:4.0.1.1.1.0.4.151 | SECTION 1.250(b)-2
| 1.250(b)-2 Qualified business asset investment (QBAI). | |
| 26:4.0.1.1.1.0.4.152 | SECTION 1.250(b)-3
| 1.250(b)-3 Foreign-derived deduction eligible income (FDDEI) transactions. | |
| 26:4.0.1.1.1.0.4.153 | SECTION 1.250(b)-4
| 1.250(b)-4 Foreign-derived deduction eligible income (FDDEI) sales. | |
| 26:4.0.1.1.1.0.4.154 | SECTION 1.250(b)-5
| 1.250(b)-5 Foreign-derived deduction eligible income (FDDEI) services. | |
| 26:4.0.1.1.1.0.4.155 | SECTION 1.250(b)-6
| 1.250(b)-6 Related party transactions. | |
| 26:4.0.1.1.1.0.5 | SUBJGRP 5
| Items Not Deductible | |
| 26:4.0.1.1.1.0.5.156 | SECTION 1.261-1
| 1.261-1 General rule for disallowance of deductions. | |
| 26:4.0.1.1.1.0.5.157 | SECTION 1.262-1
| 1.262-1 Personal, living, and family expenses. | |
| 26:4.0.1.1.1.0.5.158 | SECTION 1.263(a)-0
| 1.263(a)-0 Outline of regulations under section 263(a). | |
| 26:4.0.1.1.1.0.5.159 | SECTION 1.263(a)-1
| 1.263(a)-1 Capital expenditures; in general. | |
| 26:4.0.1.1.1.0.5.160 | SECTION 1.263(a)-2
| 1.263(a)-2 Amounts paid to acquire or produce tangible property. | |
| 26:4.0.1.1.1.0.5.161 | SECTION 1.263(a)-3
| 1.263(a)-3 Amounts paid to improve tangible property. | |
| 26:4.0.1.1.1.0.5.162 | SECTION 1.263(a)-4
| 1.263(a)-4 Amounts paid to acquire or create intangibles. | |
| 26:4.0.1.1.1.0.5.163 | SECTION 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. | |
| 26:4.0.1.1.1.0.5.164 | SECTION 1.263(a)-6
| 1.263(a)-6 Election to deduct or capitalize certain expenditures. | |
| 26:4.0.1.1.1.0.5.165 | SECTION 1.263(b)-1
| 1.263(b)-1 Expenditures for advertising or promotion of good will. | |
| 26:4.0.1.1.1.0.5.166 | SECTION 1.263(c)-1
| 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells. | |
| 26:4.0.1.1.1.0.5.167 | SECTION 1.263(e)-1
| 1.263(e)-1 Expenditures in connection with certain railroad rolling stock. | |
| 26:4.0.1.1.1.0.5.168 | SECTION 1.263(f)-1
| 1.263(f)-1 Reasonable repair allowance. | |
| 26:4.0.1.1.1.0.5.169 | SECTION 1.263A-0
| 1.263A-0 Outline of regulations under section 263A. | |
| 26:4.0.1.1.1.0.5.170 | SECTION 1.263A-1
| 1.263A-1 Uniform capitalization of costs. | |
| 26:4.0.1.1.1.0.5.171 | SECTION 1.263A-2
| 1.263A-2 Rules relating to property produced by the taxpayer. | |
| 26:4.0.1.1.1.0.5.172 | SECTION 1.263A-3
| 1.263A-3 Rules relating to property acquired for resale. | |
| 26:4.0.1.1.1.0.5.173 | SECTION 1.263A-4
| 1.263A-4 Rules for property produced in a farming business. | |
| 26:4.0.1.1.1.0.5.174 | SECTION 1.263A-5
| 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved] | |
| 26:4.0.1.1.1.0.5.175 | SECTION 1.263A-6
| 1.263A-6 Rules for foreign persons. [Reserved] | |
| 26:4.0.1.1.1.0.5.176 | SECTION 1.263A-7
| 1.263A-7 Changing a method of accounting under section 263A. | |
| 26:4.0.1.1.1.0.5.177 | SECTION 1.263A-8
| 1.263A-8 Requirement to capitalize interest. | |
| 26:4.0.1.1.1.0.5.178 | SECTION 1.263A-9
| 1.263A-9 The avoided cost method. | |
| 26:4.0.1.1.1.0.5.179 | SECTION 1.263A-10
| 1.263A-10 Unit of property. | |
| 26:4.0.1.1.1.0.5.180 | SECTION 1.263A-11
| 1.263A-11 Accumulated production expenditures. | |
| 26:4.0.1.1.1.0.5.181 | SECTION 1.263A-12
| 1.263A-12 Production period. | |
| 26:4.0.1.1.1.0.5.182 | SECTION 1.263A-13
| 1.263A-13 Oil and gas activities. | |
| 26:4.0.1.1.1.0.5.183 | SECTION 1.263A-14
| 1.263A-14 Rules for related persons. | |
| 26:4.0.1.1.1.0.5.184 | SECTION 1.263A-15
| 1.263A-15 Effective dates, transitional rules, and anti-abuse rule. | |
| 26:4.0.1.1.1.0.5.185 | SECTION 1.264-1
| 1.264-1 Premiums on life insurance taken out in a trade or business. | |
| 26:4.0.1.1.1.0.5.186 | SECTION 1.264-2
| 1.264-2 Single premium life insurance, endowment, or annuity contracts. | |
| 26:4.0.1.1.1.0.5.187 | SECTION 1.264-3
| 1.264-3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939. | |
| 26:4.0.1.1.1.0.5.188 | SECTION 1.264-4
| 1.264-4 Other life insurance, endowment, or annuity contracts. | |
| 26:4.0.1.1.1.0.5.189 | SECTION 1.265-1
| 1.265-1 Expenses relating to tax-exempt income. | |
| 26:4.0.1.1.1.0.5.190 | SECTION 1.265-2
| 1.265-2 Interest relating to tax exempt income. | |
| 26:4.0.1.1.1.0.5.191 | SECTION 1.265-3
| 1.265-3 Nondeductibility of interest relating to exempt-interest dividends. | |
| 26:4.0.1.1.1.0.5.192 | SECTION 1.266-1
| 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items. | |
| 26:4.0.1.1.1.0.5.193 | SECTION 1.267A-1
| 1.267A-1 Disallowance of certain interest and royalty deductions. | |
| 26:4.0.1.1.1.0.5.194 | SECTION 1.267A-2
| 1.267A-2 Hybrid and branch arrangements. | |
| 26:4.0.1.1.1.0.5.195 | SECTION 1.267A-3
| 1.267A-3 Income inclusions and amounts not treated as disqualified hybrid amounts. | |
| 26:4.0.1.1.1.0.5.196 | SECTION 1.267A-4
| 1.267A-4 Disqualified imported mismatch amounts. | |
| 26:4.0.1.1.1.0.5.197 | SECTION 1.267A-5
| 1.267A-5 Definitions and special rules. | |
| 26:4.0.1.1.1.0.5.198 | SECTION 1.267A-6
| 1.267A-6 Examples. | |
| 26:4.0.1.1.1.0.5.199 | SECTION 1.267A-7
| 1.267A-7 Applicability dates. | |
| 26:4.0.1.1.1.0.5.200 | SECTION 1.267(a)-1
| 1.267(a)-1 Deductions disallowed. | |
| 26:4.0.1.1.1.0.5.201 | SECTION 1.267(a)-2T
| 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). | |
| 26:4.0.1.1.1.0.5.202 | SECTION 1.267(a)-3
| 1.267(a)-3 Deduction of amounts owed to related foreign persons. | |
| 26:4.0.1.1.1.0.5.203 | SECTION 1.267(b)-1
| 1.267(b)-1 Relationships. | |
| 26:4.0.1.1.1.0.5.204 | SECTION 1.267(c)-1
| 1.267(c)-1 Constructive ownership of stock. | |
| 26:4.0.1.1.1.0.5.205 | SECTION 1.267(d)-1
| 1.267(d)-1 Amount of gain where loss previously disallowed. | |
| 26:4.0.1.1.1.0.5.206 | SECTION 1.267(d)-2
| 1.267(d)-2 Effective/applicability dates. | |
| 26:4.0.1.1.1.0.5.207 | SECTION 1.267(f)-1
| 1.267(f)-1 Controlled groups. | |
| 26:4.0.1.1.1.0.5.208 | SECTION 1.268-1
| 1.268-1 Items attributable to an unharvested crop sold with the land. | |
| 26:4.0.1.1.1.0.5.209 | SECTION 1.269-1
| 1.269-1 Meaning and use of terms. | |
| 26:4.0.1.1.1.0.5.210 | SECTION 1.269-2
| 1.269-2 Purpose and scope of section 269. | |
| 26:4.0.1.1.1.0.5.211 | SECTION 1.269-3
| 1.269-3 Instances in which section 269(a) disallows a deduction, credit, or other allowance. | |
| 26:4.0.1.1.1.0.5.212 | SECTION 1.269-4
| 1.269-4 Power of district director to allocate deduction, credit, or allowance in part. | |
| 26:4.0.1.1.1.0.5.213 | SECTION 1.269-5
| 1.269-5 Time of acquisition of control. | |
| 26:4.0.1.1.1.0.5.214 | SECTION 1.269-6
| 1.269-6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986. | |
| 26:4.0.1.1.1.0.5.215 | SECTION 1.269-7
| 1.269-7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986. | |
| 26:4.0.1.1.1.0.5.216 | SECTION 1.269B-1
| 1.269B-1 Stapled foreign corporations. | |
| 26:4.0.1.1.1.0.5.217 | SECTION 1.270-1
| 1.270-1 Limitation on deductions allowable to individuals in certain cases. | |
| 26:4.0.1.1.1.0.5.218 | SECTION 1.271-1
| 1.271-1 Debts owed by political parties. | |
| 26:4.0.1.1.1.0.5.219 | SECTION 1.272-1
| 1.272-1 Expenditures relating to disposal of coal or domestic iron ore. | |
| 26:4.0.1.1.1.0.5.220 | SECTION 1.273-1
| 1.273-1 Life or terminable interests. | |
| 26:4.0.1.1.1.0.5.221 | SECTION 1.274-1
| 1.274-1 Disallowance of certain entertainment, gift and travel expenses. | |
| 26:4.0.1.1.1.0.5.222 | SECTION 1.274-2
| 1.274-2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel. | |
| 26:4.0.1.1.1.0.5.223 | SECTION 1.274-3
| 1.274-3 Disallowance of deduction for gifts. | |
| 26:4.0.1.1.1.0.5.224 | SECTION 1.274-4
| 1.274-4 Disallowance of certain foreign travel expenses. | |
| 26:4.0.1.1.1.0.5.225 | SECTION 1.274-5
| 1.274-5 Substantiation requirements. | |
| 26:4.0.1.1.1.0.5.226 | SECTION 1.274-5T
| 1.274-5T Substantiation requirements (temporary). | |
| 26:4.0.1.1.1.0.5.227 | SECTION 1.274-6
| 1.274-6 Expenditures deductible without regard to trade or business or other income producing activity. | |
| 26:4.0.1.1.1.0.5.228 | SECTION 1.274-6T
| 1.274-6T Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). | |
| 26:4.0.1.1.1.0.5.229 | SECTION 1.274-7
| 1.274-7 Treatment of certain expenditures with respect to entertainment-type facilities. | |
| 26:4.0.1.1.1.0.5.230 | SECTION 1.274-8
| 1.274-8 Effective/applicability date. | |
| 26:4.0.1.1.1.0.5.231 | SECTION 1.274-9
| 1.274-9 Entertainment provided to specified individuals. | |
| 26:4.0.1.1.1.0.5.232 | SECTION 1.274-10
| 1.274-10 Special rules for aircraft used for entertainment. | |
| 26:4.0.1.1.1.0.5.233 | SECTION 1.274-11
| 1.274-11 Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017. | |
| 26:4.0.1.1.1.0.5.234 | SECTION 1.274-12
| 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017. | |
| 26:4.0.1.1.1.0.5.235 | SECTION 1.274-13
| 1.274-13 Disallowance of deductions for certain qualified transportation fringe expenditures. | |
| 26:4.0.1.1.1.0.5.236 | SECTION 1.274-14
| 1.274-14 Disallowance of deductions for certain transportation and commuting benefit expenditures. | |
| 26:4.0.1.1.1.0.5.237 | SECTION 1.275-1
| 1.275-1 Deduction denied in case of certain taxes. | |
| 26:4.0.1.1.1.0.5.238 | SECTION 1.276-1
| 1.276-1 Disallowance of deductions for certain indirect contributions to political parties. | |
| 26:4.0.1.1.1.0.5.239 | SECTION 1.278-1
| 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves. | |
| 26:4.0.1.1.1.0.5.240 | SECTION 1.279-1
| 1.279-1 General rule; purpose. | |
| 26:4.0.1.1.1.0.5.241 | SECTION 1.279-2
| 1.279-2 Amount of disallowance of interest on corporate acquisition indebtedness. | |
| 26:4.0.1.1.1.0.5.242 | SECTION 1.279-3
| 1.279-3 Corporate acquisition indebtedness. | |
| 26:4.0.1.1.1.0.5.243 | SECTION 1.279-4
| 1.279-4 Special rules. | |
| 26:4.0.1.1.1.0.5.244 | SECTION 1.279-5
| 1.279-5 Rules for application of section 279(b). | |
| 26:4.0.1.1.1.0.5.245 | SECTION 1.279-6
| 1.279-6 Application of section 279 to certain affiliated groups. | |
| 26:4.0.1.1.1.0.5.246 | SECTION 1.279-7
| 1.279-7 Effect on other provisions. | |
| 26:4.0.1.1.1.0.5.247 | SECTION 1.280B-1
| 1.280B-1 Demolition of structures. | |
| 26:4.0.1.1.1.0.5.248 | SECTION 1.280C-1
| 1.280C-1 Disallowance of certain deductions for wage or salary expenses. | |
| 26:4.0.1.1.1.0.5.249 | SECTION 1.280C-3
| 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable. | |
| 26:4.0.1.1.1.0.5.250 | SECTION 1.280C-4
| 1.280C-4 Credit for increasing research activities. | |
| 26:4.0.1.1.1.0.5.251 | SECTION 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). | |
| 26:4.0.1.1.1.0.5.252 | SECTION 1.280F-2T
| 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary). | |
| 26:4.0.1.1.1.0.5.253 | SECTION 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). | |
| 26:4.0.1.1.1.0.5.254 | SECTION 1.280F-4T
| 1.280F-4T Special rules for listed property (temporary). | |
| 26:4.0.1.1.1.0.5.255 | SECTION 1.280F-5T
| 1.280F-5T Leased property (temporary). | |
| 26:4.0.1.1.1.0.5.256 | SECTION 1.280F-6
| 1.280F-6 Special rules and definitions. | |
| 26:4.0.1.1.1.0.5.257 | SECTION 1.280F-7
| 1.280F-7 Property leased after December 31, 1986. | |
| 26:4.0.1.1.1.0.5.258 | SECTION 1.280G-1
| 1.280G-1 Golden parachute payments. | |
| 26:4.0.1.1.1.0.5.259 | SECTION 1.280H-0T
| 1.280H-0T Table of contents (temporary). | |
| 26:4.0.1.1.1.0.5.260 | SECTION 1.280H-1T
| 1.280H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary). | |
| 26:4.0.1.1.1.0.6 | SUBJGRP 6
| Taxable Years Beginning Prior to January 1, 1986 | |
| 26:4.0.1.1.1.0.6.261 | SECTION 1.274-5A
| 1.274-5A Substantiation requirements. | |
| 26:4.0.1.1.1.0.7 | SUBJGRP 7
| Terminal Railroad Corporations and Their Shareholders | |
| 26:4.0.1.1.1.0.7.262 | SECTION 1.281-1
| 1.281-1 In general. | |
| 26:4.0.1.1.1.0.7.263 | SECTION 1.281-2
| 1.281-2 Effect of section 281 upon the computation of taxable income. | |
| 26:4.0.1.1.1.0.7.264 | SECTION 1.281-3
| 1.281-3 Definitions. | |
| 26:4.0.1.1.1.0.7.265 | SECTION 1.281-4
| 1.281-4 Taxable years affected. | |
| 26:4.0.1.1.1.0.7.266 | SECTION 1.282-1.300
| 1.282-1.300 [Reserved] | |