Additional Itemized Deductions for Individuals
- § 1.211-1 Allowance of deductions
- § 1.212-1 Nontrade or nonbusiness expenses
- § 1.213-1 Medical, dental, etc, expenses
- § 1.215-1 Periodic alimony, etc, payments
- § 1.215-1T Alimony, etc, payments (temporary)
- § 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation
- § 1.216-2 Treatment as property subject to depreciation
- § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970
- § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969
- § 1.219-1 Deduction for retirement savings
- § 1.219-2 Definition of active participant
- § 1.221-1 Deduction for interest paid on qualified education loans after December 31, 2001
- § 1.221-2 Deduction for interest due and paid on qualified education loans before January 1, 2002