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

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Table of Contents
       Headings
1.170-0
Effective dates.
1.170-1
Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969).
1.170-2
Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
1.170-3
Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
1.170a-1
Charitable, etc., contributions and gifts; allowance of deduction.
1.170a-1t
Charitable, etc., contributions and gifts; allowance of deduction (temporary).
1.170a-2
Amounts paid to maintain certain students as members of the taxpayer's household.
1.170a-3
Reduction of charitable contribution for interest on certain indebtedness.
1.170a-4
Reduction in amount of charitable contributions of certain appreciated property.
1.170a-4a
Special rule for the deduction of certain charitable contributions of inventory and other property.
1.170a-5
Future interests in tangible personal property.
1.170a-6
Charitable contributions in trust.
1.170a-7
Contributions not in trust of partial interests in property.
1.170a-8
Limitations on charitable deductions by individuals.
1.170a-9
Definition of section 170(b)(1)(A) organization.
1.170a-10
Charitable contributions carryovers of individuals.
1.170a-11
Limitation on, and carryover of, contributions by corporations.
1.170a-11t
Limitation on, and carryover of, contributions by corporations (temporary).
1.170a-12
Valuation of a remainder interest in real property for contributions made after July 31, 1969.
1.170a-13
Recordkeeping and return requirements for deductions for charitable contributions.
1.170a-14
Qualified conservation contributions.
1.171-1
Bond premium.
1.171-2
Amortization of bond premium.
1.171-3
Special rules for certain bonds.
1.171-4
Election to amortize bond premium on taxable bonds.
1.171-5
Effective date and transition rules.
1.172-1
Net operating loss deduction.
1.172-2
Net operating loss in case of a corporation.
1.172-3
Net operating loss in case of a taxpayer other than a corporation.
1.172-4
Net operating loss carrybacks and net operating loss carryovers.
1.172-5
Taxable income which is subtracted from net operating loss to determine carryback or carryover.
1.172-6
Illustration of net operating loss carrybacks and carryovers.
1.172-7
Joint return by husband and wife.
1.172-8
Net operating loss carryovers for regulated transportation corporations.
1.172-9
Election with respect to portion of net operating loss attributable to foreign expropriation loss.
1.172-10
Net operating losses of real estate investment trusts.
1.172-13
Product liability losses.
1.173-1
Circulation expenditures.
1.174-1
Research and experimental expenditures; in general.
1.174-2
Definition of research and experimental expenditures.
1.174-3
Treatment as expenses.
1.174-4
Treatment as deferred expenses.
1.175-1
Soil and water conservation expenditures; in general.
1.175-2
Definition of soil and water conservation expenditures.
1.175-3
Definition of ''the business of farming.''
1.175-4
Definition of ''land used in farming.''
1.175-5
Percentage limitation and carryover.
1.175-6
Adoption or change of method.
1.175-7
Allocation of expenditures in certain circumstances.
1.177-1
Election to amortize trademark and trade name expenditures.
1.178-1
Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
1.178-2
Related lessee and lessor.
1.178-3
Reasonable certainty test.
1.179-0
Table of contents for section 179 expensing rules.
1.179-1
Election to expense certain depreciable assets.
1.179-2
Limitations on amount subject to section 179 election.
1.179-3
Carryover of disallowed deduction.
1.179-4
Definitions.
1.179-5
Time and manner of making election.
1.179-6
Effective dates.
1.179a-1
Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property.
1.180-1
Expenditures by farmers for fertilizer, etc.
1.180-2
Time and manner of making election and revocation.
1.182-1
Expenditures by farmers for clearing land; in general.
1.182-2
Definition of ''the business of farming.''
1.182-3
Definition, exceptions, etc., relating to deductible expenditures.
1.182-4
Definition of ''land suitable for use in farming'', etc.
1.182-5
Limitation.
1.182-6
Election to deduct land clearing expenditures.
1.183-1
Activities not engaged in for profit.
1.183-2
Activity not engaged in for profit defined.
1.183-3
Election to postpone determination with respect to the presumption described in section 183(d).--[Reserved]
1.183-4
Taxable years affected.
1.186-1
Recoveries of damages for antitrust violations, etc.
1.187-1
Amortization of certain coal mine safety equipment.
1.187-2
Definitions.
1.188-1
Amortization of certain expenditures for qualified on-the-job training and child care facilities.
1.190-1
Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
1.190-2
Definitions.
1.190-3
Election to deduct architectural and transportation barrier removal expenses.
1.193-1
Deduction for tertiary injectant expenses.
1.194-1
Amortization of reforestation expenditures.
1.194-2
Amount of deduction allowable.
1.194-3
Definitions.
1.194-4
Time and manner of making election.
1.195-1
Election to amortize start-up expenditures.
1.197-0
Table of contents.
1.197-1t
Certain elections for intangible property (temporary).
1.197-2
Amortization of goodwill and certain other intangibles.
1.197-2t
Amortization of goodwill and certain other intangibles (temporary).
1.199-0
Table of contents.
1.199-1
Income attributable to domestic production activities.
1.199-2
Wage limitation.
1.199-3
Domestic production gross receipts.
1.199-4
Costs allocable to domestic production gross receipts.
1.199-5
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]
1.199-6
Agricultural and horticultural cooperatives.
1.199-7
Expanded affiliated groups.
1.199-8
Other rules.
1.199-9
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.
1.199-3t
Domestic production gross receipts (temporary).
1.199-8t
Other rules (temporary).
1.211-1
Allowance of deductions.
1.212-1
Nontrade or nonbusiness expenses.
1.213-1
Medical, dental, etc., expenses.
1.214-1
Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972.
1.214a-1
Certain expenses to enable individuals to be gainfully employed incurred during taxable years beginning after December 31, 1971, and before January 1, 1976.
1.214a-2
Limitations on deductible amounts.
1.214a-3
Reduction of expenses for certain disability payments and adjusted gross income.
1.214a-4
Special rules applicable to married individuals.
1.214a-5
Other special rules relating to employment-related expenses.
1.215-1
Periodic alimony, etc., payments.
1.215-1t
Alimony, etc., payments (temporary).
1.216-1
Amounts representing taxes and interest paid to cooperative housing corporation.
1.216-2
Treatment as property subject to depreciation.
1.217-1
Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
1.217-2
Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
1.219-1
Deduction for retirement savings.
1.219-2
Definition of active participant.
1.221-1
Deduction for interest paid on qualified education loans after December 31, 2001.
1.221-2
Deduction for interest due and paid on qualified education loans before January 1, 2002.
1.241-1
Allowance of special deductions.
1.242-1
Deduction for partially tax-exempt interest.
1.243-1
Deduction for dividends received by corporations.
1.243-2
Special rules for certain distributions.
1.243-3
Certain dividends from foreign corporations.
1.243-4
Qualifying dividends.
1.243-5
Effect of election.
1.244-1
Deduction for dividends received on certain preferred stock.
1.244-2
Computation of deduction.
1.245-1
Dividends received from certain foreign corporations.
1.246-1
Deductions not allowed for dividends from certain corporations.
1.246-2
Limitation on aggregate amount of deductions.
1.246-3
Exclusion of certain dividends.
1.246-4
Dividends from a DISC or former DISC.
1.246-5
Reduction of holding periods in certain situations.
1.247-1
Deduction for dividends paid on preferred stock of public utilities.
1.248-1
Election to amortize organizational expenditures.
1.249-1
Limitation on deduction of bond premium on repurchase.
1.261-1
General rule for disallowance of deductions.
1.262-1
Personal, living, and family expenses.
1.263(a)-0
Table of contents.
1.263(a)-1
Capital expenditures; In general.
1.263(a)-2
Examples of capital expenditures.
1.263(a)-3
Election to deduct or capitalize certain expenditures.
1.263(a)-4
Amounts paid to acquire or create intangibles.
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(b)-1
Expenditures for advertising or promotion of good will.
1.263(c)-1
Intangible drilling and development costs in the case of oil and gas wells.
1.263(e)-1
Expenditures in connection with certain railroad rolling stock.
1.263(f)-1
Reasonable repair allowance.
1.263a-0
Outline of regulations under section 263A.
1.263a-1
Uniform capitalization of costs.
1.263a-1t
Uniform capitalization of costs (temporary).
1.263a-2
Rules relating to property produced by the taxpayer.
1.263a-2t
Rules relating to property produced by the taxpayer (temporary).
1.263a-3
Rules relating to property acquired for resale.
1.263a-4
Rules for property produced in a farming business.
1.263a-5
Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists.--[Reserved]
1.263a-6
Rules for foreign persons.--[Reserved]
1.263a-7
Changing a method of accounting under section 263A.
1.263a-8
Requirement to capitalize interest.
1.263a-9
The avoided cost method.
1.263a-10
Unit of property.
1.263a-11
Accumulated production expenditures.
1.263a-12
Production period.
1.263a-13
Oil and gas activities.
1.263a-14
Rules for related persons.
1.263a-15
Effective dates, transitional rules, and anti-abuse rule.
1.264-1
Premiums on life insurance taken out in a trade or business.
1.264-2
Single premium life insurance, endowment, or annuity contracts.
1.264-3
Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
1.264-4
Other life insurance, endowment, or annuity contracts.
1.265-1
Expenses relating to tax-exempt income.
1.265-2
Interest relating to tax exempt income.
1.265-3
Nondeductibility of interest relating to exempt-interest dividends.
1.266-1
Taxes and carrying charges chargeable to capital account and treated as capital items.
1.267(a)-1
Deductions disallowed.
1.267(a)-2t
Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
1.267(a)-3
Deduction of amounts owed to related foreign persons.
1.267(b)-1
Relationships.
1.267(c)-1
Constructive ownership of stock.
1.267(d)-1
Amount of gain where loss previously disallowed.
1.267(d)-2
Effective date; taxable years subject to the Internal Revenue Code of 1939.
1.267(f)-1
Controlled groups.
1.268-1
Items attributable to an unharvested crop sold with the land.
1.269-1
Meaning and use of terms.
1.269-2
Purpose and scope of section 269.
1.269-3
Instances in which section 269(a) disallows a deduction, credit, or other allowance.
1.269-4
Power of district director to allocate deduction, credit, or allowance in part.
1.269-5
Time of acquisition of control.
1.269-6
Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
1.269-7
Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
1.269b-1
Stapled foreign corporations.
1.270-1
Limitation on deductions allowable to individuals in certain cases.
1.271-1
Debts owed by political parties.
1.272-1
Expenditures relating to disposal of coal or domestic iron ore.
1.273-1
Life or terminable interests.
1.274-1
Disallowance of certain entertainment, gift and travel expenses.
1.274-2
Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
1.274-3
Disallowance of deduction for gifts.
1.274-4
Disallowance of certain foreign travel expenses.
1.274-5
Substantiation requirements.
1.274-5t
Substantiation requirements (temporary).
1.274-6
Expenditures deductible without regard to trade or business or other income producing activity.
1.274-6t
Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
1.274-7
Treatment of certain expenditures with respect to entertainment-type facilities.
1.274-8
Effective date.
1.275-1
Deduction denied in case of certain taxes.
1.276-1
Disallowance of deductions for certain indirect contributions to political parties.
1.278-1
Capital expenditures incurred in planting and developing citrus and almond groves.
1.279-1
General rule; purpose.
1.279-2
Amount of disallowance of interest on corporate acquisition indebtedness.
1.279-3
Corporate acquisition indebtedness.
1.279-4
Special rules.
1.279-5
Rules for application of section 279(b).
1.279-6
Application of section 279 to certain affiliated groups.
1.279-7
Effect on other provisions.
1.280b-1
Demolition of structures.
1.280c-1
Disallowance of certain deductions for wage or salary expenses.
1.280c-3
Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
1.280c-4
Credit for increasing research activities.
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
Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
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
Special rules for listed property (temporary).
1.280f-5t
Leased property (temporary).
1.280f-6
Special rules and definitions.
1.280f-7
Property leased after December 31, 1986.
1.280g-1
Golden parachute payments.
1.280h-0t
Table of contents (temporary).
1.280h-1t
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
1.274-5a
Substantiation requirements.
1.281-1
In general.
1.281-2
Effect of section 281 upon the computation of taxable income.
1.281-3
Definitions.
1.281-4
Taxable years affected.
1.282-1.300
[Reserved]
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