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Items Not Deductible
Law
CFR 26
Internal Revenue
Internal Revenue Service, Department of the Treasury
Income Tax
Income Taxes
Items Not Deductible
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Section
1.261-1
General rule for disallowance of deductions.
Section
1.262-1
Personal, living, and family expenses.
Section
1.263(a)-0
Outline of regulations under section 263(a).
Section
1.263(a)-1
Capital expenditures; in general.
Section
1.263(a)-2
Amounts paid to acquire or produce tangible property.
Section
1.263(a)-3
Amounts paid to improve tangible property.
Section
1.263(a)-4
Amounts paid to acquire or create intangibles.
Section
1.263(a)-5
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.
Section
1.263(a)-6
Election to deduct or capitalize certain expenditures.
Section
1.263(b)-1
Expenditures for advertising or promotion of good will.
Section
1.263(c)-1
Intangible drilling and development costs in the case of oil and gas wells.
Section
1.263(e)-1
Expenditures in connection with certain railroad rolling stock.
Section
1.263(f)-1
Reasonable repair allowance.
Section
1.263A-0
Outline of regulations under section 263A.
Section
1.263A-1
Uniform capitalization of costs.
Section
1.263A-2
Rules relating to property produced by the taxpayer.
Section
1.263A-3
Rules relating to property acquired for resale.
Section
1.263A-4
Rules for property produced in a farming business.
Section
1.263A-5
§ 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
Section
1.263A-6
§ 1.263A-6 Rules for foreign persons. [Reserved]
Section
1.263A-7
Changing a method of accounting under section 263A.
Section
1.263A-8
Requirement to capitalize interest.
Section
1.263A-9
The avoided cost method.
Section
1.263A-10
Unit of property.
Section
1.263A-11
Accumulated production expenditures.
Section
1.263A-12
Production period.
Section
1.263A-13
Oil and gas activities.
Section
1.263A-14
Rules for related persons.
Section
1.263A-15
Effective dates, transitional rules, and anti-abuse rule.
Section
1.264-1
Premiums on life insurance taken out in a trade or business.
Section
1.264-2
Single premium life insurance, endowment, or annuity contracts.
Section
1.264-3
Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
Section
1.264-4
Other life insurance, endowment, or annuity contracts.
Section
1.265-1
Expenses relating to tax-exempt income.
Section
1.265-2
Interest relating to tax exempt income.
Section
1.265-3
Nondeductibility of interest relating to exempt-interest dividends.
Section
1.266-1
Taxes and carrying charges chargeable to capital account and treated as capital items.
Section
1.267A-1
Disallowance of certain interest and royalty deductions.
Section
1.267A-2
Hybrid and branch arrangements.
Section
1.267A-3
Income inclusions and amounts not treated as disqualified hybrid amounts.
Section
1.267A-4
Disqualified imported mismatch amounts.
Section
1.267A-5
Definitions and special rules.
Section
1.267A-6
Examples.
Section
1.267A-7
Applicability dates.
Section
1.267(a)-1
Deductions disallowed.
Section
1.267(a)-2T
Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
Section
1.267(a)-3
Deduction of amounts owed to related foreign persons.
Section
1.267(b)-1
Relationships.
Section
1.267(c)-1
Constructive ownership of stock.
Section
1.267(d)-1
Amount of gain where loss previously disallowed.
Section
1.267(d)-2
Effective/applicability dates.
Section
1.267(f)-1
Controlled groups.
Section
1.268-1
Items attributable to an unharvested crop sold with the land.
Section
1.269-1
Meaning and use of terms.
Section
1.269-2
Purpose and scope of section 269.
Section
1.269-3
Instances in which section 269(a) disallows a deduction, credit, or other allowance.
Section
1.269-4
Power of district director to allocate deduction, credit, or allowance in part.
Section
1.269-5
Time of acquisition of control.
Section
1.269-6
Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
Section
1.269-7
Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
Section
1.269B-1
Stapled foreign corporations.
Section
1.270-1
Limitation on deductions allowable to individuals in certain cases.
Section
1.271-1
Debts owed by political parties.
Section
1.272-1
Expenditures relating to disposal of coal or domestic iron ore.
Section
1.273-1
Life or terminable interests.
Section
1.274-1
Disallowance of certain entertainment, gift and travel expenses.
Section
1.274-2
Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
Section
1.274-3
Disallowance of deduction for gifts.
Section
1.274-4
Disallowance of certain foreign travel expenses.
Section
1.274-5
Substantiation requirements.
Section
1.274-5T
Substantiation requirements (temporary).
Section
1.274-6
Expenditures deductible without regard to trade or business or other income producing activity.
Section
1.274-6T
Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
Section
1.274-7
Treatment of certain expenditures with respect to entertainment-type facilities.
Section
1.274-8
Effective/applicability date.
Section
1.274-9
Entertainment provided to specified individuals.
Section
1.274-10
Special rules for aircraft used for entertainment.
Section
1.274-11
Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
Section
1.274-12
Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
Section
1.274-13
Disallowance of deductions for certain qualified transportation fringe expenditures.
Section
1.274-14
Disallowance of deductions for certain transportation and commuting benefit expenditures.
Section
1.275-1
Deduction denied in case of certain taxes.
Section
1.276-1
Disallowance of deductions for certain indirect contributions to political parties.
Section
1.278-1
Capital expenditures incurred in planting and developing citrus and almond groves.
Section
1.279-1
General rule; purpose.
Section
1.279-2
Amount of disallowance of interest on corporate acquisition indebtedness.
Section
1.279-3
Corporate acquisition indebtedness.
Section
1.279-4
Special rules.
Section
1.279-5
Rules for application of section 279(b).
Section
1.279-6
Application of section 279 to certain affiliated groups.
Section
1.279-7
Effect on other provisions.
Section
1.280B-1
Demolition of structures.
Section
1.280C-1
Disallowance of certain deductions for wage or salary expenses.
Section
1.280C-3
Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
Section
1.280C-4
Credit for increasing research activities.
Section
1.280F-1T
Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
Section
1.280F-2T
Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
Section
1.280F-3T
Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
Section
1.280F-4T
Special rules for listed property (temporary).
Section
1.280F-5T
Leased property (temporary).
Section
1.280F-6
Special rules and definitions.
Section
1.280F-7
Property leased after December 31, 1986.
Section
1.280G-1
Golden parachute payments.
Section
1.280H-0T
Table of contents (temporary).
Section
1.280H-1T
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).