26 C.F.R. PART 1--INCOME TAXES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 1--INCOME TAXES
|
Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969).
|
|
|
Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
|
|
|
Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
|
|
|
Charitable, etc., contributions and gifts; allowance of deduction.
|
|
|
Charitable, etc., contributions and gifts; allowance of deduction (temporary).
|
|
|
Amounts paid to maintain certain students as members of the taxpayer's household.
|
|
|
Reduction of charitable contribution for interest on certain indebtedness.
|
|
|
Reduction in amount of charitable contributions of certain appreciated property.
|
|
|
Special rule for the deduction of certain charitable contributions of inventory and other property.
|
|
|
Future interests in tangible personal property.
|
|
|
Charitable contributions in trust.
|
|
|
Contributions not in trust of partial interests in property.
|
|
|
Limitations on charitable deductions by individuals.
|
|
|
Definition of section 170(b)(1)(A) organization.
|
|
|
Charitable contributions carryovers of individuals.
|
|
|
Limitation on, and carryover of, contributions by corporations.
|
|
|
Limitation on, and carryover of, contributions by corporations (temporary).
|
|
|
Valuation of a remainder interest in real property for contributions made after July 31, 1969.
|
|
|
Recordkeeping and return requirements for deductions for charitable contributions.
|
|
|
Qualified conservation contributions.
|
|
|
Amortization of bond premium.
|
|
|
Special rules for certain bonds.
|
|
|
Election to amortize bond premium on taxable bonds.
|
|
|
Effective date and transition rules.
|
|
|
Net operating loss deduction.
|
|
|
Net operating loss in case of a corporation.
|
|
|
Net operating loss in case of a taxpayer other than a corporation.
|
|
|
Net operating loss carrybacks and net operating loss carryovers.
|
|
|
Taxable income which is subtracted from net operating loss to determine carryback or carryover.
|
|
|
Illustration of net operating loss carrybacks and carryovers.
|
|
|
Joint return by husband and wife.
|
|
|
Net operating loss carryovers for regulated transportation corporations.
|
|
|
Election with respect to portion of net operating loss attributable to foreign expropriation loss.
|
|
|
Net operating losses of real estate investment trusts.
|
|
|
Product liability losses.
|
|
|
Circulation expenditures.
|
|
|
Research and experimental expenditures; in general.
|
|
|
Definition of research and experimental expenditures.
|
|
|
Treatment as deferred expenses.
|
|
|
Soil and water conservation expenditures; in general.
|
|
|
Definition of soil and water conservation expenditures.
|
|
|
Definition of ''the business of farming.''
|
|
|
Definition of ''land used in farming.''
|
|
|
Percentage limitation and carryover.
|
|
|
Adoption or change of method.
|
|
|
Allocation of expenditures in certain circumstances.
|
|
|
Election to amortize trademark and trade name expenditures.
|
|
|
Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
|
|
|
Related lessee and lessor.
|
|
|
Reasonable certainty test.
|
|
|
Table of contents for section 179 expensing rules.
|
|
|
Election to expense certain depreciable assets.
|
|
|
Limitations on amount subject to section 179 election.
|
|
|
Carryover of disallowed deduction.
|
|
|
Time and manner of making election.
|
|
|
Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property.
|
|
|
Expenditures by farmers for fertilizer, etc.
|
|
|
Time and manner of making election and revocation.
|
|
|
Expenditures by farmers for clearing land; in general.
|
|
|
Definition of ''the business of farming.''
|
|
|
Definition, exceptions, etc., relating to deductible expenditures.
|
|
|
Definition of ''land suitable for use in farming'', etc.
|
|
|
Election to deduct land clearing expenditures.
|
|
|
Activities not engaged in for profit.
|
|
|
Activity not engaged in for profit defined.
|
|
|
Election to postpone determination with respect to the presumption described in section 183(d).--[Reserved]
|
|
|
Recoveries of damages for antitrust violations, etc.
|
|
|
Amortization of certain coal mine safety equipment.
|
|
|
Amortization of certain expenditures for qualified on-the-job training and child care facilities.
|
|
|
Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
|
|
|
Election to deduct architectural and transportation barrier removal expenses.
|
|
|
Deduction for tertiary injectant expenses.
|
|
|
Amortization of reforestation expenditures.
|
|
|
Amount of deduction allowable.
|
|
|
Time and manner of making election.
|
|
|
Election to amortize start-up expenditures.
|
|
|
Certain elections for intangible property (temporary).
|
|
|
Amortization of goodwill and certain other intangibles.
|
|
|
Amortization of goodwill and certain other intangibles (temporary).
|
|
|
Income attributable to domestic production activities.
|
|
|
Domestic production gross receipts.
|
|
|
Costs allocable to domestic production gross receipts.
|
|
|
Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005.--[Reserved]
|
|
|
Agricultural and horticultural cooperatives.
|
|
|
Expanded affiliated groups.
|
|
|
Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005.
|
|
|
Domestic production gross receipts (temporary).
|
|
|
Nontrade or nonbusiness expenses.
|
|
|
Medical, dental, etc., expenses.
|
|
|
Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972.
|
|
|
Certain expenses to enable individuals to be gainfully employed incurred during taxable years beginning after December 31, 1971, and before January 1, 1976.
|
|
|
Limitations on deductible amounts.
|
|
|
Reduction of expenses for certain disability payments and adjusted gross income.
|
|
|
Special rules applicable to married individuals.
|
|
|
Other special rules relating to employment-related expenses.
|
|
|
Periodic alimony, etc., payments.
|
|
|
Alimony, etc., payments (temporary).
|
|
|
Amounts representing taxes and interest paid to cooperative housing corporation.
|
|
|
Treatment as property subject to depreciation.
|
|
|
Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
|
|
|
Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
|
|
|
Deduction for retirement savings.
|
|
|
Definition of active participant.
|
|
|
Deduction for interest paid on qualified education loans after December 31, 2001.
|
|
|
Deduction for interest due and paid on qualified education loans before January 1, 2002.
|
|
|
Allowance of special deductions.
|
|
|
Deduction for partially tax-exempt interest.
|
|
|
Deduction for dividends received by corporations.
|
|
|
Special rules for certain distributions.
|
|
|
Certain dividends from foreign corporations.
|
|
|
Deduction for dividends received on certain preferred stock.
|
|
|
Computation of deduction.
|
|
|
Dividends received from certain foreign corporations.
|
|
|
Deductions not allowed for dividends from certain corporations.
|
|
|
Limitation on aggregate amount of deductions.
|
|
|
Exclusion of certain dividends.
|
|
|
Dividends from a DISC or former DISC.
|
|
|
Reduction of holding periods in certain situations.
|
|
|
Deduction for dividends paid on preferred stock of public utilities.
|
|
|
Election to amortize organizational expenditures.
|
|
|
Limitation on deduction of bond premium on repurchase.
|
|
|
General rule for disallowance of deductions.
|
|
|
Personal, living, and family expenses.
|
|
|
Capital expenditures; In general.
|
|
|
Examples of capital expenditures.
|
|
|
Election to deduct or capitalize certain expenditures.
|
|
|
Amounts paid to acquire or create intangibles.
|
|
|
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.
|
|
|
Expenditures for advertising or promotion of good will.
|
|
|
Intangible drilling and development costs in the case of oil and gas wells.
|
|
|
Expenditures in connection with certain railroad rolling stock.
|
|
|
Reasonable repair allowance.
|
|
|
Outline of regulations under section 263A.
|
|
|
Uniform capitalization of costs.
|
|
|
Uniform capitalization of costs (temporary).
|
|
|
Rules relating to property produced by the taxpayer.
|
|
|
Rules relating to property produced by the taxpayer (temporary).
|
|
|
Rules relating to property acquired for resale.
|
|
|
Rules for property produced in a farming business.
|
|
|
Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists.--[Reserved]
|
|
|
Rules for foreign persons.--[Reserved]
|
|
|
Changing a method of accounting under section 263A.
|
|
|
Requirement to capitalize interest.
|
|
|
Accumulated production expenditures.
|
|
|
Rules for related persons.
|
|
|
Effective dates, transitional rules, and anti-abuse rule.
|
|
|
Premiums on life insurance taken out in a trade or business.
|
|
|
Single premium life insurance, endowment, or annuity contracts.
|
|
|
Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
|
|
|
Other life insurance, endowment, or annuity contracts.
|
|
|
Expenses relating to tax-exempt income.
|
|
|
Interest relating to tax exempt income.
|
|
|
Nondeductibility of interest relating to exempt-interest dividends.
|
|
|
Taxes and carrying charges chargeable to capital account and treated as capital items.
|
|
|
Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
|
|
|
Deduction of amounts owed to related foreign persons.
|
|
|
Constructive ownership of stock.
|
|
|
Amount of gain where loss previously disallowed.
|
|
|
Effective date; taxable years subject to the Internal Revenue Code of 1939.
|
|
|
Items attributable to an unharvested crop sold with the land.
|
|
|
Meaning and use of terms.
|
|
|
Purpose and scope of section 269.
|
|
|
Instances in which section 269(a) disallows a deduction, credit, or other allowance.
|
|
|
Power of district director to allocate deduction, credit, or allowance in part.
|
|
|
Time of acquisition of control.
|
|
|
Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
|
|
|
Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
|
|
|
Stapled foreign corporations.
|
|
|
Limitation on deductions allowable to individuals in certain cases.
|
|
|
Debts owed by political parties.
|
|
|
Expenditures relating to disposal of coal or domestic iron ore.
|
|
|
Life or terminable interests.
|
|
|
Disallowance of certain entertainment, gift and travel expenses.
|
|
|
Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
|
|
|
Disallowance of deduction for gifts.
|
|
|
Disallowance of certain foreign travel expenses.
|
|
|
Substantiation requirements.
|
|
|
Substantiation requirements (temporary).
|
|
|
Expenditures deductible without regard to trade or business or other income producing activity.
|
|
|
Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
|
|
|
Treatment of certain expenditures with respect to entertainment-type facilities.
|
|
|
Deduction denied in case of certain taxes.
|
|
|
Disallowance of deductions for certain indirect contributions to political parties.
|
|
|
Capital expenditures incurred in planting and developing citrus and almond groves.
|
|
|
Amount of disallowance of interest on corporate acquisition indebtedness.
|
|
|
Corporate acquisition indebtedness.
|
|
|
Rules for application of section 279(b).
|
|
|
Application of section 279 to certain affiliated groups.
|
|
|
Effect on other provisions.
|
|
|
Demolition of structures.
|
|
|
Disallowance of certain deductions for wage or salary expenses.
|
|
|
Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
|
|
|
Credit for increasing research activities.
|
|
|
Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
|
|
|
Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
|
|
|
Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
|
|
|
Special rules for listed property (temporary).
|
|
|
Leased property (temporary).
|
|
|
Special rules and definitions.
|
|
|
Property leased after December 31, 1986.
|
|
|
Golden parachute payments.
|
|
|
Table of contents (temporary).
|
|
|
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
|
|
|
Substantiation requirements.
|
|
|
Effect of section 281 upon the computation of taxable income.
|
|