Treasury Regulations, Subchapter A, Part 1, Sections 1.170-1.300 - Index

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COMPUTATION OF TAXABLE INCOME (CONTINUED)

Itemized Deductions for Individuals and Corporations (Continued)

Sec. 1.170-0 Effective dates

Sec. 1.170-1 Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969)

Sec. 1.170-2 Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969)

Sec. 1.170-3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969)

Sec. 1.170A-1 Charitable, etc., contributions and gifts; allowance of deduction

Sec. 1.170A-1T Charitable, etc., contributions and gifts; allowance of deduction (temporary)

Sec. 1.170A-2 Amounts paid to maintain certain students as members of the taxpayer's household

Sec. 1.170A-3 Reduction of charitable contribution for interest on certain indebtedness

Sec. 1.170A-4 Reduction in amount of charitable contributions of certain appreciated property

Sec. 1.170A-4A Special rule for the deduction of certain charitable contributions of inventory and other property

Sec. 1.170A-5 Future interests in tangible personal property

Sec. 1.170A-6 Charitable contributions in trust

Sec. 1.170A-7 Contributions not in trust of partial interests in property

Sec. 1.170A-8 Limitations on charitable deductions by individuals

Sec. 1.170A-9 Definition of section 170(b)(1)(A) organization

Sec. 1.170A-10 Charitable contributions carryovers of individuals

Sec. 1.170A-11 Limitation on, and carryover of, contributions by corporations

Sec. 1.170A-11T Limitation on, and carryover of, contributions by corporations (temporary)

Sec. 1.170A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969

Sec. 1.170A-13 Recordkeeping and return requirements for deductions for charitable contributions

Sec. 1.170A-14 Qualified conservation contributions

Sec. 1.171-1 Bond premium

Sec. 1.171-2 Amortization of bond premium

Sec. 1.171-3 Special rules for certain bonds

Sec. 1.171-4 Election to amortize bond premium on taxable bonds

Sec. 1.171-5 Effective date and transition rules

Sec. 1.172-1 Net operating loss deduction

Sec. 1.172-2 Net operating loss in case of a corporation

Sec. 1.172-3 Net operating loss in case of a taxpayer other than a corporation

Sec. 1.172-4 Net operating loss carrybacks and net operating loss carryovers

Sec. 1.172-5 Taxable income which is subtracted from net operating loss to determine carryback or carryover

Sec. 1.172-6 Illustration of net operating loss carrybacks and carryovers

Sec. 1.172-7 Joint return by husband and wife

Sec. 1.172-8 Net operating loss carryovers for regulated transportation corporations

Sec. 1.172-9 Election with respect to portion of net operating loss attributable to foreign expropriation loss

Sec. 1.172-10 Net operating losses of real estate investment trusts

Sec. 1.172-13 Product liability losses

Sec. 1.173-1 Circulation expenditures

Sec. 1.174-1 Research and experimental expenditures; in general

Sec. 1.174-2 Definition of research and experimental expenditures

Sec. 1.174-3 Treatment as expenses

Sec. 1.174-4 Treatment as deferred expenses

Sec. 1.175-1 Soil and water conservation expenditures; in general

Sec. 1.175-2 Definition of soil and water conservation expenditures

Sec. 1.175-3 Definition of 'the business of farming.'

Sec. 1.175-4 Definition of 'land used in farming.'

Sec. 1.175-5 Percentage limitation and carryover

Sec. 1.175-6 Adoption or change of method

Sec. 1.175-7 Allocation of expenditures in certain circumstances

Sec. 1.177-1 Election to amortize trademark and trade name expenditures

Sec. 1.178-1 Depreciation or amortization of improvements on leased property and cost of acquiring a lease

Sec. 1.178-2 Related lessee and lessor

Sec. 1.178-3 Reasonable certainty test

Sec. 1.179-0 Table of contents for section 179 expensing rules

Sec. 1.179-1 Election to expense certain depreciable assets

Sec. 1.179-2 Limitations on amount subject to section 179 election

Sec. 1.179-2T Limitations on amount subject to section 179 election (temporary)

Sec. 1.179-3 Carryover of disallowed deduction

Sec. 1.179-4 Definitions

Sec. 1.179-4T Definitions (temporary)

Sec. 1.179-5 Time and manner of making election

Sec. 1.179-5T Time and manner of making election (temporary)

Sec. 1.179-6 Effective date

Sec. 1.179-6T Effective dates

Sec. 1.179A-1 Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property

Sec. 1.180-1 Expenditures by farmers for fertilizer, etc

Sec. 1.180-2 Time and manner of making election and revocation

Sec. 1.182-1 Expenditures by farmers for clearing land; in general

Sec. 1.182-2 Definition of 'the business of farming.'

Sec. 1.182-3 Definition, exceptions, etc., relating to deductible expenditures

Sec. 1.182-4 Definition of 'land suitable for use in farming', etc

Sec. 1.182-5 Limitation

Sec. 1.182-6 Election to deduct land clearing expenditures

Sec. 1.183-1 Activities not engaged in for profit

Sec. 1.183-2 Activity not engaged in for profit defined

Sec. 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). (Reserved)

Sec. 1.183-4 Taxable years affected

Sec. 1.186-1 Recoveries of damages for antitrust violations, etc

Sec. 1.187-1 Amortization of certain coal mine safety equipment

Sec. 1.187-2 Definitions

Sec. 1.188-1 Amortization of certain expenditures for qualified on-the-job training and child care facilities

Sec. 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly

Sec. 1.190-2 Definitions

Sec. 1.190-3 Election to deduct architectural and transportation barrier removal expenses

Sec. 1.193-1 Deduction for tertiary injectant expenses

Sec. 1.194-1 Amortization of reforestation expenditures

Sec. 1.194-2 Amount of deduction allowable

Sec. 1.194-3 Definitions

Sec. 1.194-4 Time and manner of making election

Sec. 1.195-1 Election to amortize start-up expenditures

Sec. 1.197-0 Table of contents

Sec. 1.197-1T Certain elections for intangible property (temporary)

Sec. 1.197-2 Amortization of goodwill and certain other intangibles

Sec. 1.199-0 Table of contents

Sec. 1.199-1 Income attributable to domestic production activities

Sec. 1.199-2 Wage limitation

Sec. 1.199-2T Wage limitation (temporary)

Sec. 1.199-3 Domestic production gross receipts

Sec. 1.199-3T Domestic production gross receipts (temporary)

Sec. 1.199-4 Costs allocable to domestic production gross receipts

Sec. 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] For further guidance, see 1.199-5T.

Sec. 1.199-5T 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 (temporary)

Sec. 1.199-6 Agricultural and horticultural cooperatives

Sec. 1.199-7 Expanded affiliated groups

Sec. 1.199-7T Expanded affiliated groups (temporary)

Sec. 1.199-8 Other rules

Sec. 1.199-8T Other rules (temporary)

Sec. 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

Additional Itemized Deductions for Individuals

Sec. 1.211-1 Allowance of deductions

Sec. 1.212-1 Nontrade or nonbusiness expenses

Sec. 1.213-1 Medical, dental, etc., expenses

Sec. 1.214-1 Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972

Sec. 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

Sec. 1.214A-2 Limitations on deductible amounts

Sec. 1.214A-3 Reduction of expenses for certain disability payments and adjusted gross income

Sec. 1.214A-4 Special rules applicable to married individuals

Sec. 1.214A-5 Other special rules relating to employment-related expenses

Sec. 1.215-1 Periodic alimony, etc., payments

Sec. 1.215-1T Alimony, etc., payments (temporary)

Sec. 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation

Sec. 1.216-2 Treatment as property subject to depreciation

Sec. 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970

Sec. 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969

Sec. 1.219-1 Deduction for retirement savings

Sec. 1.219-2 Definition of active participant

Sec. 1.221-1 Deduction for interest paid on qualified education loans after December 31, 2001

Sec. 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002

Special Deductions for Corporations

Sec. 1.241-1 Allowance of special deductions

Sec. 1.242-1 Deduction for partially tax-exempt interest

Sec. 1.243-1 Deduction for dividends received by corporations

Sec. 1.243-2 Special rules for certain distributions

Sec. 1.243-3 Certain dividends from foreign corporations

Sec. 1.243-4 Qualifying dividends

Sec. 1.243-5 Effect of election

Sec. 1.244-1 Deduction for dividends received on certain preferred stock

Sec. 1.244-2 Computation of deduction

Sec. 1.245-1 Dividends received from certain foreign corporations

Sec. 1.246-1 Deductions not allowed for dividends from certain corporations

Sec. 1.246-2 Limitation on aggregate amount of deductions

Sec. 1.246-3 Exclusion of certain dividends

Sec. 1.246-4 Dividends from a DISC or former DISC

Sec. 1.246-5 Reduction of holding periods in certain situations

Sec. 1.247-1 Deduction for dividends paid on preferred stock of public utilities

Sec. 1.248-1 Election to amortize organizational expenditures

Sec. 1.249-1 Limitation on deduction of bond premium on repurchase

Items Not Deductible

Sec. 1.261-1 General rule for disallowance of deductions

Sec. 1.262-1 Personal, living, and family expenses

Sec. 1.263(a)-0 Table of contents

Sec. 1.263(a)-1 Capital expenditures; In general

Sec. 1.263(a)-2 Examples of capital expenditures

Sec. 1.263(a)-3 Election to deduct or capitalize certain expenditures

Sec. 1.263(a)-4 Amounts paid to acquire or create intangibles

Sec. 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

Sec. 1.263(b)-1 Expenditures for advertising or promotion of good will

Sec. 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells

Sec. 1.263(e)-1 Expenditures in connection with certain railroad rolling stock

Sec. 1.263(f)-1 Reasonable repair allowance

Sec. 1.263A-0 Outline of regulations under section 263A

Sec. 1.263A-1 Uniform capitalization of costs

Sec. 1.263A-2 Rules relating to property produced by the taxpayer

Sec. 1.263A-3 Rules relating to property acquired for resale

Sec. 1.263A-4 Rules for property produced in a farming business

Sec. 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. (Reserved)

Sec. 1.263A-6 Rules for foreign persons. (Reserved)

Sec. 1.263A-7 Changing a method of accounting under section 263A

Sec. 1.263A-8 Requirement to capitalize interest

Sec. 1.263A-9 The avoided cost method

Sec. 1.263A-10 Unit of property

Sec. 1.263A-11 Accumulated production expenditures

Sec. 1.263A-12 Production period

Sec. 1.263A-13 Oil and gas activities

Sec. 1.263A-14 Rules for related persons

Sec. 1.263A-15 Effective dates, transitional rules, and anti-abuse rule

Sec. 1.264-1 Premiums on life insurance taken out in a trade or business

Sec. 1.264-2 Single premium life insurance, endowment, or annuity contracts

Sec. 1.264-3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939

Sec. 1.264-4 Other life insurance, endowment, or annuity contracts

Sec. 1.265-1 Expenses relating to tax-exempt income

Sec. 1.265-2 Interest relating to tax exempt income

Sec. 1.265-3 Nondeductibility of interest relating to exempt-interest dividends

Sec. 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items

Sec. 1.267(a)-1 Deductions disallowed

Sec. 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary)

Sec. 1.267(a)-3 Deduction of amounts owed to related foreign persons

Sec. 1.267(b)-1 Relationships

Sec. 1.267(c)-1 Constructive ownership of stock

Sec. 1.267(d)-1 Amount of gain where loss previously disallowed

Sec. 1.267(d)-2 Effective date; taxable years subject to the Internal Revenue Code of 1939

Sec. 1.267(f)-1 Controlled groups

Sec. 1.268-1 Items attributable to an unharvested crop sold with the land

Sec. 1.269-1 Meaning and use of terms

Sec. 1.269-2 Purpose and scope of section 269

Sec. 1.269-3 Instances in which section 269(a) disallows a deduction, credit, or other allowance

Sec. 1.269-4 Power of district director to allocate deduction, credit, or allowance in part

Sec. 1.269-5 Time of acquisition of control

Sec. 1.269-6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986

Sec. 1.269-7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986

Sec. 1.270-1 Limitation on deductions allowable to individuals in certain cases

Sec. 1.271-1 Debts owed by political parties

Sec. 1.272-1 Expenditures relating to disposal of coal or domestic iron ore

Sec. 1.273-1 Life or terminable interests

Sec. 1.274-1 Disallowance of certain entertainment, gift and travel expenses

Sec. 1.274-2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel

Sec. 1.274-3 Disallowance of deduction for gifts

Sec. 1.274-4 Disallowance of certain foreign travel expenses

Sec. 1.274-5 Substantiation requirements

Sec. 1.274-5T Substantiation requirements (temporary)

Sec. 1.274-6 Expenditures deductible without regard to trade or business or other income producing activity

Sec. 1.274-6T Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary)

Sec. 1.274-7 Treatment of certain expenditures with respect to entertainment-type facilities

Sec. 1.274-8 Effective date

Sec. 1.275-1 Deduction denied in case of certain taxes

Sec. 1.276-1 Disallowance of deductions for certain indirect contributions to political parties

Sec. 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves

Sec. 1.279-1 General rule; purpose

Sec. 1.279-2 Amount of disallowance of interest on corporate acquisition indebtedness

Sec. 1.279-3 Corporate acquisition indebtedness

Sec. 1.279-4 Special rules

Sec. 1.279-5 Rules for application of section 279(b)

Sec. 1.279-6 Application of section 279 to certain affiliated groups

Sec. 1.279-7 Effect on other provisions

Sec. 1.280B-1 Demolition of structures

Sec. 1.280C-1 Disallowance of certain deductions for wage or salary expenses

Sec. 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable

Sec. 1.280C-4 Credit for increasing research activities

Sec. 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)

Sec. 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary)

Sec. 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)

Sec. 1.280F-4T Special rules for listed property (temporary)

Sec. 1.280F-5T Leased property (temporary)

Sec. 1.280F-6 Special rules and definitions

Sec. 1.280F-7 Property leased after December 31, 1986

Sec. 1.280G-1 Golden parachute payments

Sec. 1.280H-0T Table of contents (temporary)

Sec. 1.280H-1T Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary)

Taxable Years Beginning Prior to January 1, 1986

Sec. 1.274-5A Substantiation requirements

Terminal Railroad Corporations and Their Shareholders

Sec. 1.281-1 In general

Sec. 1.281-2 Effect of section 281 upon the computation of taxable income

Sec. 1.281-3 Definitions

Sec. 1.281-4 Taxable years affected