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- 26 CFR 1.151-4 · -4 Amount of deduction for each exemption under section 151.
- 26 CFR 1.152-1 · -1 General definition of a dependent.
- 26 CFR 1.152-2 · -2 Rules relating to general definition of dependent.
- 26 CFR 1.152-3 · -3 Multiple support agreements.
- 26 CFR 1.152-4 · -4 Special rule for a child of divorced or separated parents or parents who live apart.
- 26 CFR 1.153-1 · -1 Determination of marital status.
- 26 CFR 1.154 · Statutory provisions; cross references.
- 26 CFR 1.161-1 · -1 Allowance of deductions.
- 26 CFR 1.162-1 · -1 Business expenses.
- 26 CFR 1.162-2 · -2 Traveling expenses.
- 26 CFR 1.162-3 · -3 Materials and supplies.
- 26 CFR 1.162-4 · -4 Repairs.
- 26 CFR 1.162-5 · -5 Expenses for education.
- 26 CFR 1.162-7 · -7 Compensation for personal services.
- 26 CFR 1.162-8 · -8 Treatment of excessive compensation.
- 26 CFR 1.162-9 · -9 Bonuses to employees.
- 26 CFR 1.162-10 · -10 Certain employee benefits.
- 26 CFR 1.162-10T · -10T Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
- 26 CFR 1.162-11 · -11 Rentals.
- 26 CFR 1.162-12 · -12 Expenses of farmers.
- 26 CFR 1.162-13 · -13 Depositors' guaranty fund.
- 26 CFR 1.162-14 · -14 Expenditures for advertising or promotion of good will.
- 26 CFR 1.162-15 · -15 Contributions, dues, etc.
- 26 CFR 1.162-16 · -16 Cross reference.
- 26 CFR 1.162-17 · -17 Reporting and substantiation of certain business expenses of employees.
- 26 CFR 1.162-18 · -18 Illegal bribes and kickbacks.
- 26 CFR 1.162-19 · -19 Capital contributions to Federal National Mortgage Association.
- 26 CFR 1.162-20 · -20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.
- 26 CFR 1.162-21 · -21 Denial of deduction for certain fines, penalties, and other amounts.
- 26 CFR 1.162-22 · -22 Treble damage payments under the antitrust laws.
- 26 CFR 1.162-24 · -24 Travel expenses of state legislators.
- 26 CFR 1.162-25 · -25 Deductions with respect to noncash fringe benefits.
- 26 CFR 1.162-25T · -25T Deductions with respect to noncash fringe benefits (temporary).
- 26 CFR 1.162-27 · -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.
- 26 CFR 1.162-28 · -28 Allocation of costs to lobbying activities.
- 26 CFR 1.162-29 · -29 Influencing legislation.
- 26 CFR 1.162-31 · -31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
- 26 CFR 1.162-32 · -32 Expenses paid or incurred for lodging when not traveling away from home.
- 26 CFR 1.162-33 · -33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
- 26 CFR 1.162(k)-1 · (k)-1 Disallowance of deduction for reacquisition payments.
- 26 CFR 1.162(l)-0 · (l)-0 Table of Contents.
- 26 CFR 1.162(l)-1 · (l)-1 Deduction for health insurance costs of self-employed individuals.
- 26 CFR 1.163-1 · -1 Interest deduction in general.
- 26 CFR 1.163-2 · -2 Installment purchases where interest charge is not separately stated.
- 26 CFR 1.163-3 · -3 Deduction for discount on bond issued on or before May 27, 1969.
- 26 CFR 1.163-4 · -4 Deduction for original issue discount on certain obligations issued after May 27, 1969.
- 26 CFR 1.163-5 · -5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- 26 CFR 1.163-5T · -5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
- 26 CFR 1.163-6T · -6T Reduction of deduction where section 25 credit taken (temporary).
- 26 CFR 1.163-7 · -7 Deduction for OID on certain debt instruments.
- 26 CFR 1.163-8T · -8T Allocation of interest expense among expenditures (temporary).
- 26 CFR 1.163-9T · -9T Personal interest (temporary).
- 26 CFR 1.163-10T · -10T Qualified residence interest (temporary).
- 26 CFR 1.163-11 · -11 Allocation of certain prepaid qualified mortgage insurance premiums.
- 26 CFR 1.163-12 · -12 Deduction of original issue discount on instrument held by related foreign person.
- 26 CFR 1.163-13 · -13 Treatment of bond issuance premium.
- 26 CFR 1.163-15 · -15 Debt proceeds distributed from any taxpayer account or from cash.
- 26 CFR 1.163-16 · -16 xxx
- 26 CFR 1.163(d)-1 · (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.
- 26 CFR 1.163(j)-0 · (j)-0 Table of contents.
- 26 CFR 1.163(j)-1 · (j)-1 Definitions.
- 26 CFR 1.163(j)-2 · (j)-2 Deduction for business interest expense limited.
- 26 CFR 1.163(j)-3 · (j)-3 Relationship of the section 163(j) limitation to other provisions affecting interest.
- 26 CFR 1.163(j)-4 · (j)-4 General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
- 26 CFR 1.163(j)-5 · (j)-5 General rules governing disallowed business interest expense carryforwards for C corporations.
- 26 CFR 1.163(j)-6 · (j)-6 Application of the section 163(j) limitation to partnerships and subchapter S corporations.
- 26 CFR 1.163(j)-7 · (j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders.
- 26 CFR 1.163(j)-8 · (j)-8 [Reserved]
- 26 CFR 1.163(j)-9 · (j)-9 Elections for excepted trades or businesses; safe harbor for certain REITs.
- 26 CFR 1.163(j)-10 · (j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
- 26 CFR 1.163(j)-11 · (j)-11 Transition rules.
- 26 CFR 1.164-1 · -1 Deduction for taxes.
- 26 CFR 1.164-2 · -2 Deduction denied in case of certain taxes.
- 26 CFR 1.164-3 · -3 Definitions and special rules.
- 26 CFR 1.164-4 · -4 Taxes for local benefits.
- 26 CFR 1.164-5 · -5 Certain retail sales taxes and gasoline taxes.
- 26 CFR 1.164-6 · -6 Apportionment of taxes on real property between seller and purchaser.
- 26 CFR 1.164-7 · -7 Taxes of shareholder paid by corporation.
- 26 CFR 1.164-8 · -8 Payments for municipal services in atomic energy communities.
- 26 CFR 1.165-1 · -1 Losses.
- 26 CFR 1.165-2 · -2 Obsolescence of nondepreciable property.
- 26 CFR 1.165-3 · -3 Demolition of buildings.
- 26 CFR 1.165-4 · -4 Decline in value of stock.
- 26 CFR 1.165-5 · -5 Worthless securities.
- 26 CFR 1.165-6 · -6 Farming losses.
- 26 CFR 1.165-7 · -7 Casualty losses.
- 26 CFR 1.165-8 · -8 Theft losses.
- 26 CFR 1.165-9 · -9 Sale of residential property.
- 26 CFR 1.165-10 · -10 Wagering losses.
- 26 CFR 1.165-11 · -11 Election to take disaster loss deduction for preceding year.
- 26 CFR 1.165-12 · -12 Denial of deduction for losses on registration-required obligations not in registered form.
- 26 CFR 1.166-1 · -1 Bad debts.
- 26 CFR 1.166-2 · -2 Evidence of worthlessness.
- 26 CFR 1.166-3 · -3 Partial or total worthlessness.
- 26 CFR 1.166-4 · -4 Reserve for bad debts.
- 26 CFR 1.166-5 · -5 Nonbusiness debts.
- 26 CFR 1.166-6 · -6 Sale of mortgaged or pledged property.
- 26 CFR 1.166-7 · -7 Worthless bonds issued by an individual.
- 26 CFR 1.166-8 · -8 Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976.
- 26 CFR 1.166-9 · -9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date.