Electronic Code of Federal Regulations (e-CFR)

Site Search:
advanced



•	Browse
•	Simple Search
•	Advanced Search
	* Boolean
	* Proximity
•	Search History
•	Search Tips
•	Latest Updates
•	User Info
•	FAQ's
•	Agency List
•	e-CFR Main Page



•	Code of Federal Regulations
•	Federal Register
•	List of CFR Sections Affected
•	Regulations.gov
•	Unified Agenda
•	All NARA Publications



	Ben's Guide to U.S. Government

Electronic Code of Federal Regulations (e-CFR)

BETA TEST SITE

e-CFR Data is current as of October 14, 2004

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER A--INCOME TAX

PART 1--INCOME TAXES

Table of Contents

Headings

§1.170-0

Effective dates.

§1.170-1

Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969).

§1.170-2

Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

§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-11t

Limitation on, and carryover of, contributions by corporations (temporary).

§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.

§1.171-1

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.

§1.177-1

Election to amortize trademark and trade name expenditures.

§1.178-1

Depreciation or amortization of improvements on leased property and cost of acquiring a lease.

§1.178-2

Related lessee and lessor.

§1.178-3

Reasonable certainty test.

§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.

§1.179-2t

Limitations on amount subject to section 179 election (temporary).

§1.179-3

Carryover of disallowed deduction.

§1.179-4

Definitions.

§1.179-4t

Definitions (temporary).

§1.179-5

Time and manner of making election.

§1.179-5t

Time and manner of making election (temporary).

§1.179-6

Effective date.

§1.179-6t

Effective dates.

§1.179a-1

Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property.

§1.180-1

Expenditures by farmers for fertilizer, etc.

§1.180-2

Time and manner of making election and revocation.

§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.

§1.197-0

Table of contents.

§1.197-1t

Certain elections for intangible property (temporary).

§1.197-2

Amortization of goodwill and certain other intangibles.

§1.211-1

Allowance of deductions.

§1.212-1

Nontrade or nonbusiness expenses.

§1.213-1

Medical, dental, etc., expenses.

§1.214-1

Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972.

§1.214a-1

Certain expenses to enable individuals to be gainfully employed incurred during taxable years beginning after December 31, 1971, and before January 1, 1976.

§1.214a-2

Limitations on deductible amounts.

§1.214a-3

Reduction of expenses for certain disability payments and adjusted gross income.

§1.214a-4

Special rules applicable to married individuals.

§1.214a-5

Other special rules relating to employment-related 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.

§1.241-1

Allowance of special deductions.

§1.242-1

Deduction for partially tax-exempt interest.

§1.243-1

Deduction for dividends received by corporations.

§1.243-2

Special rules for certain distributions.

§1.243-3

Certain dividends from foreign corporations.

§1.243-4

Qualifying dividends.

§1.243-5

Effect of election.

§1.244-1

Deduction for dividends received on certain preferred stock.

§1.244-2

Computation of deduction.

§1.245-1

Dividends received from certain foreign corporations.

§1.246-1

Deductions not allowed for dividends from certain corporations.

§1.246-2

Limitation on aggregate amount of deductions.

§1.246-3

Exclusion of certain dividends.

§1.246-4

Dividends from a DISC or former DISC.

§1.246-5

Reduction of holding periods in certain situations.

§1.247-1

Deduction for dividends paid on preferred stock of public utilities.

§1.248-1

Election to amortize organizational expenditures.

§1.249-1

Limitation on deduction of bond premium on repurchase.

§1.261-1

General rule for disallowance of deductions.

§1.262-1

Personal, living, and family expenses.

§1.263(a)-0

Table of contents.

§1.263(a)-1

Capital expenditures; In general.

§1.263(a)-2

Examples of capital expenditures.

§1.263(a)-3

Election to deduct or capitalize certain expenditures.

§1.263(a)-4

Amounts paid to acquire or create intangibles.

§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.

§1.263(b)-1

Expenditures for advertising or promotion of good will.

§1.263(c)-1

Intangible drilling and development costs in the case of oil and gas wells.

§1.263(e)-1

Expenditures in connection with certain railroad rolling stock.

§1.263(f)-1

Reasonable repair allowance.

§1.263a-0

Outline of regulations under section 263A.

§1.263a-1

Uniform capitalization of costs.

§1.263a-2

Rules relating to property produced by the taxpayer.

§1.263a-3

Rules relating to property acquired for resale.

§1.263a-4

Rules for property produced in a farming business.

§1.263a-5

Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists.--[Reserved]

§1.263a-6

Rules for foreign persons.--[Reserved]

§1.263a-7

Changing a method of accounting under section 263A.

§1.263a-8

Requirement to capitalize interest.

§1.263a-9

The avoided cost method.

§1.263a-9t

The avoided cost method (temporary).

§1.263a-10

Unit of property.

§1.263a-11

Accumulated production expenditures.

§1.263a-12

Production period.

§1.263a-13

Oil and gas activities.

§1.263a-14

Rules for related persons.

§1.263a-15

Effective dates, transitional rules, and anti-abuse rule.

§1.263a-15t

Effective dates, transitional rules, and anti-abuse rule (temporary).

§1.264-1

Premiums on life insurance taken out in a trade or business.

§1.264-2

Single premium life insurance, endowment, or annuity contracts.

§1.264-3

Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.

§1.264-4

Other life insurance, endowment, or annuity contracts.

§1.265-1

Expenses relating to tax-exempt income.

§1.265-2

Interest relating to tax exempt income.

§1.265-3

Nondeductibility of interest relating to exempt-interest dividends.

§1.266-1

Taxes and carrying charges chargeable to capital account and treated as capital items.

§1.267(a)-1

Deductions disallowed.

§1.267(a)-2t

Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

§1.267(a)-3

Deduction of amounts owed to related foreign persons.

§1.267(b)-1

Relationships.

§1.267(c)-1

Constructive ownership of stock.

§1.267(d)-1

Amount of gain where loss previously disallowed.

§1.267(d)-2

Effective date; taxable years subject to the Internal Revenue Code of 1939.

§1.267(f)-1

Controlled groups.

§1.268-1

Items attributable to an unharvested crop sold with the land.

§1.269-1

Meaning and use of terms.

§1.269-2

Purpose and scope of section 269.

§1.269-3

Instances in which section 269(a) disallows a deduction, credit, or other allowance.

§1.269-4

Power of district director to allocate deduction, credit, or allowance in part.

§1.269-5

Time of acquisition of control.

§1.269-6

Relationship of section 269 to section 382 before the Tax Reform Act of 1986.

§1.269-7

Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

§1.270-1

Limitation on deductions allowable to individuals in certain cases.

§1.271-1

Debts owed by political parties.

§1.272-1

Expenditures relating to disposal of coal or domestic iron ore.

§1.273-1

Life or terminable interests.

§1.274-1

Disallowance of certain entertainment, gift and travel expenses.

§1.274-2

Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.

§1.274-3

Disallowance of deduction for gifts.

§1.274-4

Disallowance of certain foreign travel expenses.

§1.274-5

Substantiation requirements.

§1.274-5t

Substantiation requirements (temporary).

§1.274-6

Expenditures deductible without regard to trade or business or other income producing activity.

§1.274-6t

Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).

§1.274-7

Treatment of certain expenditures with respect to entertainment-type facilities.

§1.274-8

Effective date.

§1.275-1

Deduction denied in case of certain taxes.

§1.276-1

Disallowance of deductions for certain indirect contributions to political parties.

§1.278-1

Capital expenditures incurred in planting and developing citrus and almond groves.

§1.279-1

General rule; purpose.

§1.279-2

Amount of disallowance of interest on corporate acquisition indebtedness.

§1.279-3

Corporate acquisition indebtedness.

§1.279-4

Special rules.

§1.279-5

Rules for application of section 279(b).

§1.279-6

Application of section 279 to certain affiliated groups.

§1.279-7

Effect on other provisions.

§1.280b-1

Demolition of structures.

§1.280c-1

Disallowance of certain deductions for wage or salary expenses.

§1.280c-3

Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.

§1.280c-4

Credit for increasing research activities.

§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).

§1.280f-2t

Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).

§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).

§1.280f-4t

Special rules for listed property (temporary).

§1.280f-5t

Leased property (temporary).

§1.280f-6

Special rules and definitions.

§1.280f-7

Property leased after December 31, 1986.

§1.280g-1

Golden parachute payments.

§1.280h-0t

Table of contents (temporary).