Treasury Regulations, Subchapter A, Part 1, Sections 1.61-1.169 - Index

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COMPUTATION OF TAXABLE INCOME

Definition of Gross Income, Adjusted Gross Income, and Taxable Income

Sec. 1.61-1 Gross income

Sec. 1.61-2 Compensation for services, including fees, commissions, and similar items

Sec. 1.61-2T Taxation of fringe benefits - 1985 through 1988 (temporary)

Sec. 1.61-3 Gross income derived from business

Sec. 1.61-4 Gross income of farmers

Sec. 1.61-5 Allocations by cooperative associations; per-unit retain certificates - tax treatment as to cooperatives and patrons

Sec. 1.61-6 Gains derived from dealings in property

Sec. 1.61-7 Interest

Sec. 1.61-8 Rents and royalties

Sec. 1.61-9 Dividends

Sec. 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts

Sec. 1.61-11 Pensions

Sec. 1.61-12 Income from discharge of indebtedness

Sec. 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust

Sec. 1.61-14 Miscellaneous items of gross income

Sec. 1.61-15 Options received as payment of income

Sec. 1.61-21 Taxation of fringe benefits

Sec. 1.61-22 Taxation of split-dollar life insurance arrangements

Sec. 1.62-1 Adjusted gross income

Sec. 1.62-1T Adjusted gross income (temporary)

Sec. 1.62-2 Reimbursements and other expense allowance arrangements

Sec. 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions

Sec. 1.63-2 Cross reference

Sec. 1.66-1 Treatment of community income

Sec. 1.66-2 Treatment of community income where spouses live apart

Sec. 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified

Sec. 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law

Sec. 1.66-5 Effective date

Sec. 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary)

Sec. 1.67-2T Treatment of pass-through entities (temporary)

Sec. 1.67-3 Allocation of expenses by real estate mortgage investment conduits

Sec. 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary)

Sec. 1.67-4T Allocation of expenses by nongrantor trusts and estates (temporary). (Reserved)

Items Specifically Included in Gross Income

Sec. 1.71-1 Alimony and separate maintenance payments; income to wife or former wife

Sec. 1.71-1T Alimony and separate maintenance payments (temporary)

Sec. 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939

Sec. 1.72-1 Introduction

Sec. 1.72-2 Applicability of section

Sec. 1.72-3 Excludable amounts not income

Sec. 1.72-4 Exclusion ratio

Sec. 1.72-5 Expected return

Sec. 1.72-6 Investment in the contract

Sec. 1.72-7 Adjustment in investment where a contract contains a refund feature

Sec. 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee

Sec. 1.72-9 Tables

Sec. 1.72-10 Effect of transfer of contracts on investment in the contract

Sec. 1.72-11 Amounts not received as annuity payments

Sec. 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract

Sec. 1.72-13 Special rule for employee contributions recoverable in three years

Sec. 1.72-14 Exceptions from application of principles of section 72

Sec. 1.72-15 Applicability of section 72 to accident or health plans

Sec. 1.72-16 Life insurance contracts purchased under qualified employee plans

Sec. 1.72-17 Special rules applicable to owner-employees

Sec. 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees

Sec. 1.72-18 Treatment of certain total distributions with respect to self-employed individuals

Sec. 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary)

Sec. 1.72(p)-1 Loans treated as distributions

Sec. 1.73-1 Services of child

Sec. 1.74-1 Prizes and awards

Sec. 1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities

Sec. 1.77-1 Election to consider Commodity Credit Corporation loans as income

Sec. 1.77-2 Effect of election to consider commodity credit loans as income

Sec. 1.78-1 Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit

Sec. 1.79-0 Group-term life insurance - definitions of certain terms

Sec. 1.79-1 Group-term life insurance - general rules

Sec. 1.79-2 Exceptions to the rule of inclusion

Sec. 1.79-3 Determination of amount equal to cost of group-term life insurance

Sec. 1.79-4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary)

Sec. 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment

Sec. 1.83-1 Property transferred in connection with the performance of services

Sec. 1.83-2 Election to include in gross income in year of transfer

Sec. 1.83-3 Meaning and use of certain terms

Sec. 1.83-4 Special rules

Sec. 1.83-5 Restrictions that will never lapse

Sec. 1.83-6 Deduction by employer

Sec. 1.83-7 Taxation of nonqualified stock options

Sec. 1.83-8 Applicability of section and transitional rules

Sec. 1.84-1 Transfer of appreciated property to political organizations

Sec. 1.85-1 Unemployment compensation

Sec. 1.88-1 Nuclear decommissioning costs

Items Specifically Excluded From Gross Income

Sec. 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death

Sec. 1.101-2 Employees' death benefits

Sec. 1.101-3 Interest payments

Sec. 1.101-4 Payment of life insurance proceeds at a date later than death

Sec. 1.101-5 Alimony, etc., payments

Sec. 1.101-6 Effective date

Sec. 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds

Sec. 1.102-1 Gifts and inheritances

Sec. 1.103-1 Interest upon obligations of a State, territory, etc

Sec. 1.103-2 Dividends from shares and stock of Federal agencies or instrumentalities

Sec. 1.103-3 Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities

Sec. 1.103-4 Interest upon United States obligations

Sec. 1.103-5 Treasury bond exemption in the case of trusts or partnerships

Sec. 1.103-6 Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States

Sec. 1.103-7 Industrial development bonds

Sec. 1.103-8 Interest on bonds to finance certain exempt facilities

Sec. 1.103-9 Interest on bonds to finance industrial parks

Sec. 1.103-10 Exemption for certain small issues of industrial development bonds

Sec. 1.103-11 Bonds held by substantial users

Sec. 1.103-16 Obligations of certain volunteer fire departments

Sec. 1.103(n)-1T Limitation on aggregrate amount of private activity bonds (temporary)

Sec. 1.103(n)-2T Private activity bond defined (temporary)

Sec. 1.103(n)-3T Private activity bond limit (temporary)

Sec. 1.103(n)-4T Elective carryforward of unused private activity bond limit (temporary)

Sec. 1.103(n)-5T Certification of no consideration for allocation (temporary)

Sec. 1.103(n)-6T Determinations of population (temporary)

Sec. 1.103(n)-7T Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary)

Sec. 1.103A-2 Qualified mortgage bond

Sec. 1.104-1 Compensation for injuries or sickness

Sec. 1.105-1 Amounts attributable to employer contributions

Sec. 1.105-2 Amounts expended for medical care

Sec. 1.105-3 Payments unrelated to absence from work

Sec. 1.105-4 Wage continuation plans

Sec. 1.105-5 Accident and health plans

Sec. 1.105-6 Special rules for employees retired before January 27, 1975

Sec. 1.105-11 Self-insured medical reimbursement plan

Sec. 1.106-1 Contributions by employer to accident and health plans

Sec. 1.107-1 Rental value of parsonages

Sec. 1.108-1 Stock-for-debt exception not to apply in de minimis cases

Sec. 1.108-2 Acquisition of indebtedness by a person related to the debtor

Sec. 1.108-3 Intercompany losses and deductions

Sec. 1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code

Sec. 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993

Sec. 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness

Sec. 1.108-7 Reduction of attributes

Sec. 1.108(c)-1T (Reserved)

Sec. 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee

Sec. 1.110-1 Qualified lessee construction allowances

Sec. 1.111-1 Recovery of certain items previously deducted or credited

Sec. 1.112-1 Combat zone compensation of members of the Armed Forces

Sec. 1.113-1 Mustering-out payments for members of the Armed Forces

Sec. 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant

Sec. 1.117-2 Limitations

Sec. 1.117-3 Definitions

Sec. 1.117-4 Items not considered as scholarships or fellowship grants

Sec. 1.117-5 Federal grants requiring future service as a Federal employee

Sec. 1.118-1 Contributions to the capital of a corporation

Sec. 1.119-1 Meals and lodging furnished for the convenience of the employer

Sec. 1.120-1 Statutory subsistence allowance received by police

Sec. 1.120-3 Notice of application for recognition of status of qualified group legal services plan

Sec. 1.121-1 Exclusion of gain from sale or exchange of a principal residence

Sec. 1.121-2 Limitations

Sec. 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements

Sec. 1.121-4 Special rules

Sec. 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service

Sec. 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay

Sec. 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses

Sec. 1.125-2T Question and answer relating to the benefits that may be offered under a cafeteria plan (temporary)

Sec. 1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans

Sec. 1.125-4 Permitted election changes

Sec. 1.125-4T Permitted election changes (temporary)

Sec. 1.127-1 Amounts received under a qualified educational assistance program

Sec. 1.127-2 Qualified educational assistance program

Sec. 1.132-0 Outline of regulations under section 132

Sec. 1.132-1 Exclusion from gross income for certain fringe benefits

Sec. 1.132-1T Exclusion from gross income of certain fringe benefits - 1985 through 1988 (temporary)

Sec. 1.132-2 No-additional-cost services

Sec. 1.132-2T No-additional-cost service - 1985 through 1988 (temporary)

Sec. 1.132-3 Qualified employee discounts

Sec. 1.132-3T Qualified employee discount - 1985 through 1988 (temporary)

Sec. 1.132-4 Line of business limitation

Sec. 1.132-4T Line of business limitation - 1985 through 1988 (temporary)

Sec. 1.132-5 Working condition fringes

Sec. 1.132-5T Working condition fringe - 1985 through 1988 (temporary)

Sec. 1.132-6 De minimis fringes

Sec. 1.132-6T De minimis fringe - 1985 through 1988 (temporary)

Sec. 1.132-7 Employer-operated eating facilities

Sec. 1.132-7T Treatment of employer-operated eating facilities - 1985 through 1988 (temporary)

Sec. 1.132-8 Fringe benefit nondiscrimination rules

Sec. 1.132-8T Nondiscrimination rules - 1985 through 1988 (temporary)

Sec. 1.132-9 Qualified transportation fringes

Sec. 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary)

Sec. .141-0 Table of contents

Tax Exemption Requirements for State and Local Bonds

Sec. 1.141-1 Definitions and rules of general application

Sec. 1.141-2 Private activity bond tests

Sec. 1.141-3 Definition of private business use

Sec. 1.141-4 Private security or payment test

Sec. 1.141-5 Private loan financing test

Sec. 1.141-6 Allocation and accounting rules

Sec. 1.141-7 Special rules for output facilities

Sec. 1.141-8 $15 million limitation for output facilities

Sec. 1.141-9 Unrelated or disproportionate use test

Sec. 1.141-10 Coordination with volume cap. (Reserved)

Sec. 1.141-11 Acquisition of nongovernmental output property. (Reserved)

Sec. 1.141-12 Remedial actions

Sec. 1.141-13 Refunding issues. (Reserved)

Sec. 1.141-14 Anti-abuse rules

Sec. 1.141-15 Effective dates

Sec. .141-16 Effective dates for qualified private activity bond provisions

Sec. 1.142-0 Table of contents

Sec. 1.142-1 Exempt facility bonds

Sec. 1.142-2 Remedial actions

Sec. 1.142-3 Refunding Issues. (Reserved)

Sec. 1.142-4 Use of proceeds to provide a facility

Sec. 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities

Sec. 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing

Sec. 1.144-0 Table of contents

Sec. 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds

Sec. 1.144-2 Remedial actions

Sec. 1.145-0 Table of contents

Sec. 1.145-1 Qualified 501(c)(3) bonds

Sec. 1.145-2 Application of private activity bond regulations

Sec. 1.147-0 Table of contents

Sec. 1.147-1 Other requirements applicable to certain private activity bonds

Sec. 1.147-2 Remedial actions

Sec. 1.147(b)-1 Bond maturity limitation-treatment of working capital

Sec. 1.148-0 Scope and table of contents

Sec. 1.148-1 Definitions and elections

Sec. 1.148-2 General arbitrage yield restriction rules

Sec. 1.148-3 General arbitrage rebate rules

Sec. 1.148-4 Yield on an issue of bonds

Sec. 1.148-5 Yield and valuation of investments

Sec. 1.148-6 General allocation and accounting rules

Sec. 1.148-7 Spending exceptions to the rebate requirement

Sec. 1.148-8 Small issuer exception to rebate requirement

Sec. 1.148-9 Arbitrage rules for refunding issues

Sec. 1.148-10 Anti-abuse rules and authority of Commissioner

Sec. 1.148-11 Effective dates

Sec. 1.149(b)-1 Federally guaranteed bonds

Sec. 1.149(d)-1 Limitations on advance refundings

Sec. 1.149(e)-1 Information reporting requirements for tax-exempt bonds

Sec. 1.149(g)-1 Hedge bonds

Sec. 1.150-1 Definitions

Sec. 1.150-2 Proceeds of bonds used for reimbursement

Sec. 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds

Sec. 1.150-5 Filing notices and elections

Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997

Sec. 1.148-1A Definitions and elections

Sec. 1.148-2A General arbitrage yield restriction rules

Sec. 1.148-3A General arbitrage rebate rules

Sec. 1.148-4A Yield on an issue of bonds

Sec. 1.148-5A Yield and valuation of investments

Sec. 1.148-6A General allocation and accounting rules

Sec. 1.148-9A Arbitrage rules for refunding issues

Sec. 1.148-10A Anti-abuse rules and authority of Commissioner

Sec. 1.148-11A Effective dates

Sec. 1.149(d)-1A Limitations on advance refundings

Sec. 1.150-1A Definitions

Deductions for Personal Exemptions

Sec. 1.151-1 Deductions for personal exemptions

Sec. 1.151-2 Additional exemptions for dependents

Sec. 1.151-3 Definitions

Sec. 1.151-4 Amount of deduction for each exemption under section 151

Sec. 1.152-1 General definition of a dependent

Sec. 1.152-2 Rules relating to general definition of dependent

Sec. 1.152-3 Multiple support agreements

Sec. 1.152-4 Support test in case of child of divorced or separated parents

Sec. 1.152-4T Dependency exemption in the case of a child of divorced parents, etc. (temporary)

Sec. 1.153-1 Determination of marital status

Sec. 1.154 Statutory provisions; cross references

Itemized Deductions for Individuals and Corporations

Sec. 1.161-1 Allowance of deductions

Sec. 1.162-1 Business expenses

Sec. 1.162-2 Traveling expenses

Sec. 1.162-3 Cost of materials

Sec. 1.162-4 Repairs

Sec. 1.162-5 Expenses for education

Sec. 1.162-6 Professional expenses

Sec. 1.162-7 Compensation for personal services

Sec. 1.162-8 Treatment of excessive compensation

Sec. 1.162-9 Bonuses to employees

Sec. 1.162-10 Certain employee benefits

Sec. 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)

Sec. 1.162-11 Rentals

Sec. 1.162-12 Expenses of farmers

Sec. 1.162-13 Depositors' guaranty fund

Sec. 1.162-14 Expenditures for advertising or promotion of good will

Sec. 1.162-15 Contributions, dues, etc

Sec. 1.162-16 Cross reference

Sec. 1.162-17 Reporting and substantiation of certain business expenses of employees

Sec. 1.162-18 Illegal bribes and kickbacks

Sec. 1.162-19 Capital contributions to Federal National Mortgage Association

Sec. 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising

Sec. 1.162-21 Fines and penalties

Sec. 1.162-22 Treble damage payments under the antitrust laws

Sec. 1.162-25 Deductions with respect to noncash fringe benefits

Sec. 1.162-25T Deductions with respect to noncash fringe benefits (temporary)

Sec. 1.162-27 Certain employee remuneration in excess of $1,000,000

Sec. 1.162-28 Allocation of costs to lobbying activities

Sec. 1.162-29 Influencing legislation

Sec. 1.163-1 Interest deduction in general

Sec. 1.163-2 Installment purchases where interest charge is not separately stated

Sec. 1.163-3 Deduction for discount on bond issued on or before May 27, 1969

Sec. 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969

Sec. 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form

Sec. 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)

Sec. 1.163-6T Reduction of deduction where section 25 credit taken (temporary)

Sec. 1.163-7 Deduction for OID on certain debt instruments

Sec. 1.163-8T Allocation of interest expense among expenditures (temporary)

Sec. 1.163-9T Personal interest (temporary)

Sec. 1.163-10T Qualified residence interest (temporary)

Sec. 1.163-12 Deduction of original issue discount on instrument held by related foreign person

Sec. 1.163-13 Treatment of bond issuance premium

Sec. 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

Sec. 1.163(d)-1T 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 (temporary)

Sec. 1.164-1 Deduction for taxes

Sec. 1.164-2 Deduction denied in case of certain taxes

Sec. 1.164-3 Definitions and special rules

Sec. 1.164-4 Taxes for local benefits

Sec. 1.164-5 Certain retail sales taxes and gasoline taxes

Sec. 1.164-6 Apportionment of taxes on real property between seller and purchaser

Sec. 1.164-7 Taxes of shareholder paid by corporation

Sec. 1.164-8 Payments for municipal services in atomic energy communities

Sec. 1.165-1 Losses

Sec. 1.165-2 Obsolescence of nondepreciable property

Sec. 1.165-3 Demolition of buildings

Sec. 1.165-4 Decline in value of stock

Sec. 1.165-5 Worthless securities

Sec. 1.165-6 Farming losses

Sec. 1.165-7 Casualty losses

Sec. 1.165-8 Theft losses

Sec. 1.165-9 Sale of residential property

Sec. 1.165-10 Wagering losses

Sec. 1.165-11 Election in respect of losses attributable to a disaster

Sec. 1.165-12 Denial of deduction for losses on registration-required obligations not in registered form

Sec. 1.165-13T Questions and answers relating to the treatment of losses on certain straddle transactions entered into before the effective date of the Economic Recovery Tax Act of 1981, under section 108 of the Tax Reform Act of 1984 (temporary)

Sec. 1.166-1 Bad debts

Sec. 1.166-2 Evidence of worthlessness

Sec. 1.166-3 Partial or total worthlessness

Sec. 1.166-4 Reserve for bad debts

Sec. 1.166-5 Nonbusiness debts

Sec. 1.166-6 Sale of mortgaged or pledged property

Sec. 1.166-7 Worthless bonds issued by an individual

Sec. 1.166-8 Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976

Sec. 1.166-9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date

Sec. 1.166-10 Reserve for guaranteed debt obligations

Sec. 1.167(a)-1 Depreciation in general

Sec. 1.167(a)-2 Tangible property

Sec. 1.167(a)-3 Intangibles

Sec. 1.167(a)-4 Leased property

Sec. 1.167(a)-5 Apportionment of basis

Sec. 1.167(a)-5T Application of section 1060 to section 167 (temporary)

Sec. 1.167(a)-6 Depreciation in special cases

Sec. 1.167(a)-7 Accounting for depreciable property

Sec. 1.167(a)-8 Retirements

Sec. 1.167(a)-9 Obsolescence

Sec. 1.167(a)-10 When depreciation deduction is allowable

Sec. 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970

Sec. 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971

Sec. 1.167(a)-13T Certain elections for intangible property (temporary)

Sec. 1.167(a)-14 Treatment of certain intangible property excluded from section 197

Sec. 1.167(a)-14T Treatment of certain intangible property excluded from section 197 (temporary)

Sec. 1.167(b)-0 Methods of computing depreciation

Sec. 1.167(b)-1 Straight line method

Sec. 1.167(b)-2 Declining balance method

Sec. 1.167(b)-3 Sum of the years-digits method

Sec. 1.167(b)-4 Other methods

Sec. 1.167(c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4)

Sec. 1.167(d)-1 Agreement as to useful life and rates of depreciation

Sec. 1.167(e)-1 Change in method

Sec. 1.167(e)-1T Change in method (temporary)

Sec. 1.167(f)-1 Reduction of salvage value taken into account for certain personal property

Sec. 1.167(g)-1 Basis for depreciation

Sec. 1.167(h)-1 Life tenants and beneficiaries of trusts and estates

Sec. 1.167(i)-1 Depreciation of improvements in the case of mines, etc

Sec. 1.167(l)-1 Limitations on reasonable allowance in case of property of certain public utilities

Sec. 1.167(l)-2 Public utility property; election as to post-1969 property representing growth in capacity

Sec. 1.167(l)-3 Multiple regulation, asset acquisitions, reorganizations, etc

Sec. 1.167(l)-4 Public utility property; election to use asset depreciation range system

Sec. 1.167(m)-1 Class lives

Sec. 1.168-5 Special rules

Sec. 1.168(a)-1T Modified accelerated cost recovery system (temporary)

Sec. 1.168(b)-1T Definitions (temporary)

Sec. 1.168(d)-0 Table of contents for the applicable convention rules

Sec. 1.168(d)-1 Applicable convention - Half-year and mid-quarter conventions

Sec. 1.168(d)-1T Applicable conventions - Half-year and mid-quarter conventions (temporary)

Sec. 1.168(f)(8)-1T Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary)

Sec. 1.168(h)-1 Like-kind exchanges involving tax-exempt use property

Sec. 1.168(i)-0 Table of contents for the general asset account rules

Sec. 1.168(i)-0T Table of contents for the general asset account rules (temporary)

Sec. 1.168(i)-1 General asset accounts

Sec. 1.168(i)-1T General asset accounts (temporary)

Sec. 1.168(i)-2 Lease term

Sec. 1.168(i)-4 Changes in use

Sec. 1.168(i)-5T Table of contents (temporary)

Sec. 1.168(i)-6T Like-kind exchanges and involuntary conversions (temporary)

Sec. 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary)

Sec. 1.168(k)-0T Table of contents (temporary)

Sec. 1.168(k)-1T Additional first year depreciation deduction (temporary)

Sec. 1.168A-1 Amortization of emergency facilities; general rule

Sec. 1.168A-2 Election of amortization

Sec. 1.168A-3 Election to discontinue amortization

Sec. 1.168A-4 Definitions

Sec. 1.168A-5 Adjusted basis of emergency facility

Sec. 1.168A-6 Depreciation of portion of emergency facility not subject to amortization

Sec. 1.168A-7 Payment by United States of unamortized cost of facility

Sec. 1.169-1 Amortization of pollution control facilities

Sec. 1.169-2 Definitions

Sec. 1.169-3 Amortizable basis

Sec. 1.169-3T Amortizable basis (temporary)

Sec. 1.169-4 Time and manner of making elections