Itemized Deductions for Individuals and Corporations (Continued)

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