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