Browse as ListSearch Within- § 1.161-1 Allowance of deductions
- § 1.162-1 Business expenses
- § 1.162-2 Traveling expenses
- § 1.162-3 Materials and supplies
- § 1.162-4 Repairs
- § 1.162-5 Expenses for education
- § 1.162-7 Compensation for personal services
- § 1.162-8 Treatment of excessive compensation
- § 1.162-9 Bonuses to employees
- § 1.162-10 Certain employee benefits
- § 1.162-10T Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary)
- § 1.162-11 Rentals
- § 1.162-12 Expenses of farmers
- § 1.162-13 Depositors' guaranty fund
- § 1.162-14 Expenditures for advertising or promotion of good will
- § 1.162-15 Contributions, dues, etc
- § 1.162-16 Cross reference
- § 1.162-17 Reporting and substantiation of certain business expenses of employees
- § 1.162-18 Illegal bribes and kickbacks
- § 1.162-19 Capital contributions to Federal National Mortgage Association
- § 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc, and certain advertising
- § 1.162-21 Denial of deduction for certain fines, penalties, and other amounts
- § 1.162-22 Treble damage payments under the antitrust laws
- § 1.162-24 Travel expenses of state legislators
- § 1.162-25 Deductions with respect to noncash fringe benefits
- § 1.162-25T Deductions with respect to noncash fringe benefits (temporary)
- § 1.162-27 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018
- § 1.162-28 Allocation of costs to lobbying activities
- § 1.162-29 Influencing legislation
- § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers
- § 1.162-32 Expenses paid or incurred for lodging when not traveling away from home
- § 1.162-33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017
- § 1.162(k)-1 Disallowance of deduction for reacquisition payments
- § 1.162(l)-0 Table of Contents
- § 1.162(l)-1 Deduction for health insurance costs of self-employed individuals
- § 1.163-1 Interest deduction in general
- § 1.163-2 Installment purchases where interest charge is not separately stated
- § 1.163-3 Deduction for discount on bond issued on or before May 27, 1969
- § 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969
- § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
- § 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)
- § 1.163-6T Reduction of deduction where section 25 credit taken (temporary)
- § 1.163-7 Deduction for OID on certain debt instruments
- § 1.163-8T Allocation of interest expense among expenditures (temporary)
- § 1.163-9T Personal interest (temporary)
- § 1.163-10T Qualified residence interest (temporary)
- § 1.163-11 Allocation of certain prepaid qualified mortgage insurance premiums
- § 1.163-12 Deduction of original issue discount on instrument held by related foreign person
- § 1.163-13 Treatment of bond issuance premium
- § 1.163-15 Debt proceeds distributed from any taxpayer account or from cash
- § 1.163(d)-1 Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003
- § 1.163(j)-0 Table of contents
- § 1.163(j)-1 Definitions
- § 1.163(j)-2 Deduction for business interest expense limited
- § 1.163(j)-3 Relationship of the section 163(j) limitation to other provisions affecting interest
- § 1.163(j)-4 General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations
- § 1.163(j)-5 General rules governing disallowed business interest expense carryforwards for C corporations
- § 1.163(j)-6 Application of the section 163(j) limitation to partnerships and subchapter S corporations
- § 1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders
- § 1.163(j)-8 [Reserved]
- § 1.163(j)-9 Elections for excepted trades or businesses; safe harbor for certain REITs
- § 1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business
- § 1.163(j)-11 Transition rules
- § 1.164-1 Deduction for taxes
- § 1.164-2 Deduction denied in case of certain taxes
- § 1.164-3 Definitions and special rules
- § 1.164-4 Taxes for local benefits
- § 1.164-5 Certain retail sales taxes and gasoline taxes
- § 1.164-6 Apportionment of taxes on real property between seller and purchaser
- § 1.164-7 Taxes of shareholder paid by corporation
- § 1.164-8 Payments for municipal services in atomic energy communities
- § 1.165-1 Losses
- § 1.165-2 Obsolescence of nondepreciable property
- § 1.165-3 Demolition of buildings
- § 1.165-4 Decline in value of stock
- § 1.165-5 Worthless securities
- § 1.165-6 Farming losses
- § 1.165-7 Casualty losses
- § 1.165-8 Theft losses
- § 1.165-9 Sale of residential property
- § 1.165-10 Wagering losses
- § 1.165-11 Election to take disaster loss deduction for preceding year
- § 1.165-12 Denial of deduction for losses on registration-required obligations not in registered form
- § 1.166-1 Bad debts
- § 1.166-2 Evidence of worthlessness
- § 1.166-3 Partial or total worthlessness
- § 1.166-4 Reserve for bad debts
- § 1.166-5 Nonbusiness debts
- § 1.166-6 Sale of mortgaged or pledged property
- § 1.166-7 Worthless bonds issued by an individual
- § 1.166-8 Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976
- § 1.166-9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date
- § 1.166-10 Reserve for guaranteed debt obligations
- § 1.167(a)-1 Depreciation in general
- § 1.167(a)-2 Tangible property
- § 1.167(a)-3 Intangibles
- § 1.167(a)-4 Leased property
- § 1.167(a)-5 Apportionment of basis
- § 1.167(a)-5T Application of section 1060 to section 167 (temporary)
- § 1.167(a)-6 Depreciation in special cases
- § 1.167(a)-7 Accounting for depreciable property
- § 1.167(a)-8 Retirements
- § 1.167(a)-9 Obsolescence
- § 1.167(a)-10 When depreciation deduction is allowable
- § 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970
- § 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971
- § 1.167(a)-13T Certain elections for intangible property (temporary)
- § 1.167(a)-14 Treatment of certain intangible property excluded from section 197
- § 1.167(b)-0 Methods of computing depreciation
- § 1.167(b)-1 Straight line method
- § 1.167(b)-2 Declining balance method
- § 1.167(b)-3 Sum of the years-digits method
- § 1.167(b)-4 Other methods
- § 1.167(c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4)
- § 1.167(d)-1 Agreement as to useful life and rates of depreciation
- § 1.167(e)-1 Change in method
- § 1.167(f)-1 Reduction of salvage value taken into account for certain personal property
- § 1.167(g)-1 Basis for depreciation
- § 1.167(h)-1 Life tenants and beneficiaries of trusts and estates
- § 1.167(i)-1 Depreciation of improvements in the case of mines, etc
- § 1.167(l)-1 Limitations on reasonable allowance in case of property of certain public utilities
- § 1.167(l)-2 Public utility property; election as to post-1969 property representing growth in capacity
- § 1.167(l)-3 Multiple regulation, asset acquisitions, reorganizations, etc
- § 1.167(l)-4 Public utility property; election to use asset depreciation range system
- § 1.167(m)-1 Class lives
- § 1.168-5 Special rules
- § 1.168(a)-1 Modified accelerated cost recovery system
- § 1.168(b)-1 Definitions
- § 1.168(d)-0 Table of contents for the applicable convention rules
- § 1.168(d)-1 Applicable conventions - half-year and mid-quarter conventions
- § 1.168(h)-1 Like-kind exchanges involving tax-exempt use property
- § 1.168(i)-0 Table of contents for the general asset account rules
- § 1.168(i)-1 General asset accounts
- § 1.168(i)-2 Lease term
- § 1.168(i)-3 Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property
- § 1.168(i)-4 Changes in use
- § 1.168(i)-5 Table of contents
- § 1.168(i)-6 Like-kind exchanges and involuntary conversions
- § 1.168(i)-7 Accounting for MACRS property
- § 1.168(i)-8 Dispositions of MACRS property
- § 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary)
- § 1.168(k)-0 Table of contents
- § 1.168(k)-1 Additional first year depreciation deduction
- § 1.168(k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017
- § 1.168A-1 Amortization of emergency facilities; general rule
- § 1.168A-2 Election of amortization
- § 1.168A-3 Election to discontinue amortization
- § 1.168A-4 Definitions
- § 1.168A-5 Adjusted basis of emergency facility
- § 1.168A-6 Depreciation of portion of emergency facility not subject to amortization
- § 1.168A-7 Payment by United States of unamortized cost of facility
- § 1.169-1 Amortization of pollution control facilities
- § 1.169-2 Definitions
- § 1.169-3 Amortizable basis
- § 1.169-4 Time and manner of making elections