Itemized Deductions for Individuals and Corporations (Continued)
- § 1.170-3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969)
- § 1.170A-1 Charitable, etc, contributions and gifts; allowance of deduction
- § 1.170A-2 Amounts paid to maintain certain students as members of the taxpayer's household
- § 1.170A-3 Reduction of charitable contribution for interest on certain indebtedness
- § 1.170A-4 Reduction in amount of charitable contributions of certain appreciated property
- § 1.170A-4A Special rule for the deduction of certain charitable contributions of inventory and other property
- § 1.170A-5 Future interests in tangible personal property
- § 1.170A-6 Charitable contributions in trust
- § 1.170A-7 Contributions not in trust of partial interests in property
- § 1.170A-8 Limitations on charitable deductions by individuals
- § 1.170A-9 Definition of section 170(b)(1)(A) organization
- § 1.170A-10 Charitable contributions carryovers of individuals
- § 1.170A-11 Limitation on, and carryover of, contributions by corporations
- § 1.170A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969
- § 1.170A-13 Recordkeeping and return requirements for deductions for charitable contributions
- § 1.170A-14 Qualified conservation contributions
- § 1.170A-15 Substantiation requirements for charitable contribution of a cash, check, or other monetary gift
- § 1.170A-16 Substantiation and reporting requirements for noncash charitable contributions
- § 1.170A-17 Qualified appraisal and qualified appraiser
- § 1.170A-18 Contributions of clothing and household items
- § 1.171-1 Bond premium
- § 1.171-2 Amortization of bond premium
- § 1.171-3 Special rules for certain bonds
- § 1.171-4 Election to amortize bond premium on taxable bonds
- § 1.171-5 Effective date and transition rules
- § 1.172-1 Net operating loss deduction
- § 1.172-2 Net operating loss in case of a corporation
- § 1.172-3 Net operating loss in case of a taxpayer other than a corporation
- § 1.172-4 Net operating loss carrybacks and net operating loss carryovers
- § 1.172-5 Taxable income which is subtracted from net operating loss to determine carryback or carryover
- § 1.172-6 Illustration of net operating loss carrybacks and carryovers
- § 1.172-7 Joint return by husband and wife
- § 1.172-8 Net operating loss carryovers for regulated transportation corporations
- § 1.172-9 Election with respect to portion of net operating loss attributable to foreign expropriation loss
- § 1.172-10 Net operating losses of real estate investment trusts
- § 1.172-13 Product liability losses
- § 1.173-1 Circulation expenditures
- § 1.174-1 Research and experimental expenditures; in general
- § 1.174-2 Definition of research and experimental expenditures
- § 1.174-3 Treatment as expenses
- § 1.174-4 Treatment as deferred expenses
- § 1.175-1 Soil and water conservation expenditures; in general
- § 1.175-2 Definition of soil and water conservation expenditures
- § 1.175-3 Definition of “the business of farming.”
- § 1.175-4 Definition of “land used in farming.”
- § 1.175-5 Percentage limitation and carryover
- § 1.175-6 Adoption or change of method
- § 1.175-7 Allocation of expenditures in certain circumstances
- § 1.178-1 Depreciation or amortization of improvements on leased property and cost of acquiring a lease
- § 1.179-0 Table of contents for section 179 expensing rules
- § 1.179-1 Election to expense certain depreciable assets
- § 1.179-2 Limitations on amount subject to section 179 election
- § 1.179-3 Carryover of disallowed deduction
- § 1.179-4 Definitions
- § 1.179-5 Time and manner of making election
- § 1.179-6 Effective/applicability dates
- § 1.179A-1 [Reserved]
- § 1.179B-1T Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary)
- § 1.179C-1 Election to expense certain refineries
- § 1.180-1 Expenditures by farmers for fertilizer, etc
- § 1.180-2 Time and manner of making election and revocation
- § 1.181-0 Table of contents
- § 1.181-1 Deduction for qualified film and television production costs
- § 1.181-2 Election to deduct production costs
- § 1.181-3 Qualified film or television production
- § 1.181-4 Special rules
- § 1.181-5 Examples
- § 1.181-6 Effective/applicability date
- § 1.182-1 Expenditures by farmers for clearing land; in general
- § 1.182-2 Definition of “the business of farming.”
- § 1.182-3 Definition, exceptions, etc, relating to deductible expenditures
- § 1.182-4 Definition of “land suitable for use in farming”, etc
- § 1.182-5 Limitation
- § 1.182-6 Election to deduct land clearing expenditures
- § 1.183-1 Activities not engaged in for profit
- § 1.183-2 Activity not engaged in for profit defined
- § 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
- § 1.183-4 Taxable years affected
- § 1.186-1 Recoveries of damages for antitrust violations, etc
- § 1.187-1 Amortization of certain coal mine safety equipment
- § 1.187-2 Definitions
- § 1.188-1 Amortization of certain expenditures for qualified on-the-job training and child care facilities
- § 1.190-1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- § 1.190-2 Definitions
- § 1.190-3 Election to deduct architectural and transportation barrier removal expenses
- § 1.193-1 Deduction for tertiary injectant expenses
- § 1.194-1 Amortization of reforestation expenditures
- § 1.194-2 Amount of deduction allowable
- § 1.194-3 Definitions
- § 1.194-4 Time and manner of making election
- § 1.195-1 Election to amortize start-up expenditures
- § 1.195-2 Technical termination of a partnership
- § 1.197-0 Table of contents
- § 1.197-1T Certain elections for intangible property (temporary)
- § 1.197-2 Amortization of goodwill and certain other intangibles
- § 1.199A-0 Table of contents
- § 1.199A-1 Operational rules
- § 1.199A-2 Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property
- § 1.199A-3 Qualified business income, qualified REIT dividends, and qualified PTP income
- § 1.199A-4 Aggregation
- § 1.199A-5 Specified service trades or businesses and the trade or business of performing services as an employee
- § 1.199A-6 Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates
- § 1.199A-7 Section 199A(a) Rules for Cooperatives and their patrons
- § 1.199A-8 Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives
- § 1.199A-9 Domestic production gross receipts
- § 1.199A-10 Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules
- § 1.199A-11 Wage limitation for the section 199A(g) deduction
- § 1.199A-12 Expanded affiliated groups