PocketLaw | CFR 26 | Itemized Deductions for Individuals and

Itemized Deductions for Individuals and Corporations (Continued)

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Section
1.170-3

Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

Section
1.170A-1

Charitable, etc., contributions and gifts; allowance of deduction.

Section
1.170A-2

Amounts paid to maintain certain students as members of the taxpayer's household.

Section
1.170A-3

Reduction of charitable contribution for interest on certain indebtedness.

Section
1.170A-4

Reduction in amount of charitable contributions of certain appreciated property.

Section
1.170A-4A

Special rule for the deduction of certain charitable contributions of inventory and other property.

Section
1.170A-5

Future interests in tangible personal property.

Section
1.170A-6

Charitable contributions in trust.

Section
1.170A-7

Contributions not in trust of partial interests in property.

Section
1.170A-8

Limitations on charitable deductions by individuals.

Section
1.170A-9

Definition of section 170(b)(1)(A) organization.

Section
1.170A-10

Charitable contributions carryovers of individuals.

Section
1.170A-11

Limitation on, and carryover of, contributions by corporations.

Section
1.170A-12

Valuation of a remainder interest in real property for contributions made after July 31, 1969.

Section
1.170A-13

Recordkeeping and return requirements for deductions for charitable contributions.

Section
1.170A-14

Qualified conservation contributions.

Section
1.170A-15

Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.

Section
1.170A-16

Substantiation and reporting requirements for noncash charitable contributions.

Section
1.170A-17

Qualified appraisal and qualified appraiser.

Section
1.170A-18

Contributions of clothing and household items.

Section
1.171-1

Bond premium.

Section
1.171-2

Amortization of bond premium.

Section
1.171-3

Special rules for certain bonds.

Section
1.171-4

Election to amortize bond premium on taxable bonds.

Section
1.171-5

Effective date and transition rules.

Section
1.172-1

Net operating loss deduction.

Section
1.172-2

Net operating loss in case of a corporation.

Section
1.172-3

Net operating loss in case of a taxpayer other than a corporation.

Section
1.172-4

Net operating loss carrybacks and net operating loss carryovers.

Section
1.172-5

Taxable income which is subtracted from net operating loss to determine carryback or carryover.

Section
1.172-6

Illustration of net operating loss carrybacks and carryovers.

Section
1.172-7

Joint return by husband and wife.

Section
1.172-8

Net operating loss carryovers for regulated transportation corporations.

Section
1.172-9

Election with respect to portion of net operating loss attributable to foreign expropriation loss.

Section
1.172-10

Net operating losses of real estate investment trusts.

Section
1.172-13

Product liability losses.

Section
1.173-1

Circulation expenditures.

Section
1.174-1

Research and experimental expenditures; in general.

Section
1.174-2

Definition of research and experimental expenditures.

Section
1.174-3

Treatment as expenses.

Section
1.174-4

Treatment as deferred expenses.

Section
1.175-1

Soil and water conservation expenditures; in general.

Section
1.175-2

Definition of soil and water conservation expenditures.

Section
1.175-3

Definition of “the business of farming.”

Section
1.175-4

Definition of “land used in farming.”

Section
1.175-5

Percentage limitation and carryover.

Section
1.175-6

Adoption or change of method.

Section
1.175-7

Allocation of expenditures in certain circumstances.

Section
1.178-1

Depreciation or amortization of improvements on leased property and cost of acquiring a lease.

Section
1.179-0

Table of contents for section 179 expensing rules.

Section
1.179-1

Election to expense certain depreciable assets.

Section
1.179-2

Limitations on amount subject to section 179 election.

Section
1.179-3

Carryover of disallowed deduction.

Section
1.179-4

Definitions.

Section
1.179-5

Time and manner of making election.

Section
1.179-6

Effective/applicability dates.

Section
1.179A-1

§ 1.179A-1 [Reserved]

Section
1.179B-1T

Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).

Section
1.179C-1

Election to expense certain refineries.

Section
1.180-1

Expenditures by farmers for fertilizer, etc.

Section
1.180-2

Time and manner of making election and revocation.

Section
1.181-0

Table of contents.

Section
1.181-1

Deduction for qualified film and television production costs.

Section
1.181-2

Election to deduct production costs.

Section
1.181-3

Qualified film or television production.

Section
1.181-4

Special rules.

Section
1.181-5

Examples.

Section
1.181-6

Effective/applicability date.

Section
1.182-1

Expenditures by farmers for clearing land; in general.

Section
1.182-2

Definition of “the business of farming.”

Section
1.182-3

Definition, exceptions, etc., relating to deductible expenditures.

Section
1.182-4

Definition of “land suitable for use in farming”, etc.

Section
1.182-5

Limitation.

Section
1.182-6

Election to deduct land clearing expenditures.

Section
1.183-1

Activities not engaged in for profit.

Section
1.183-2

Activity not engaged in for profit defined.

Section
1.183-3

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

Section
1.183-4

Taxable years affected.

Section
1.186-1

Recoveries of damages for antitrust violations, etc.

Section
1.187-1

Amortization of certain coal mine safety equipment.

Section
1.187-2

Definitions.

Section
1.188-1

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

Section
1.190-1

Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

Section
1.190-2

Definitions.

Section
1.190-3

Election to deduct architectural and transportation barrier removal expenses.

Section
1.193-1

Deduction for tertiary injectant expenses.

Section
1.194-1

Amortization of reforestation expenditures.

Section
1.194-2

Amount of deduction allowable.

Section
1.194-3

Definitions.

Section
1.194-4

Time and manner of making election.

Section
1.195-1

Election to amortize start-up expenditures.

Section
1.195-2

Technical termination of a partnership.

Section
1.197-0

Table of contents.

Section
1.197-1T

Certain elections for intangible property (temporary).

Section
1.197-2

Amortization of goodwill and certain other intangibles.

Section
1.199A-0

Table of contents.

Section
1.199A-1

Operational rules.

Section
1.199A-2

Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.

Section
1.199A-3

Qualified business income, qualified REIT dividends, and qualified PTP income.

Section
1.199A-4

Aggregation.

Section
1.199A-5

Specified service trades or businesses and the trade or business of performing services as an employee.

Section
1.199A-6

Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.

Section
1.199A-7

Section 199A(a) Rules for Cooperatives and their patrons.

Section
1.199A-8

Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.

Section
1.199A-9

Domestic production gross receipts.

Section
1.199A-10

Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.

Section
1.199A-11

Wage limitation for the section 199A(g) deduction.

Section
1.199A-12

Expanded affiliated groups.