Additional Itemized Deductions for Individuals

  1. Law
  2. CFR 26
  3. Internal Revenue
  4. Internal Revenue Service, Department of the Treasury
  5. Income Tax
  6. Income Taxes
  7. Additional Itemized Deductions for Individuals

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Section
1.211-1

Allowance of deductions.

Section
1.212-1

Nontrade or nonbusiness expenses.

Section
1.213-1

Medical, dental, etc., expenses.

Section
1.215-1

Periodic alimony, etc., payments.

Section
1.215-1T

Alimony, etc., payments (temporary).

Section
1.216-1

Amounts representing taxes and interest paid to cooperative housing corporation.

Section
1.216-2

Treatment as property subject to depreciation.

Section
1.217-1

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

Section
1.217-2

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

Section
1.219-1

Deduction for retirement savings.

Section
1.219-2

Definition of active participant.

Section
1.221-1

Deduction for interest paid on qualified education loans after December 31, 2001.

Section
1.221-2

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