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- 26 CFR 1.166-10 · -10 Reserve for guaranteed debt obligations.
- 26 CFR 1.167(a)-1 · (a)-1 Depreciation in general.
- 26 CFR 1.167(a)-2 · (a)-2 Tangible property.
- 26 CFR 1.167(a)-3 · (a)-3 Intangibles.
- 26 CFR 1.167(a)-4 · (a)-4 Leased property.
- 26 CFR 1.167(a)-5 · (a)-5 Apportionment of basis.
- 26 CFR 1.167(a)-5T · (a)-5T Application of section 1060 to section 167 (temporary).
- 26 CFR 1.167(a)-6 · (a)-6 Depreciation in special cases.
- 26 CFR 1.167(a)-7 · (a)-7 Accounting for depreciable property.
- 26 CFR 1.167(a)-8 · (a)-8 Retirements.
- 26 CFR 1.167(a)-9 · (a)-9 Obsolescence.
- 26 CFR 1.167(a)-10 · (a)-10 When depreciation deduction is allowable.
- 26 CFR 1.167(a)-11 · (a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
- 26 CFR 1.167(a)-12 · (a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971.
- 26 CFR 1.167(a)-13T · (a)-13T Certain elections for intangible property (temporary).
- 26 CFR 1.167(a)-14 · (a)-14 Treatment of certain intangible property excluded from section 197.
- 26 CFR 1.167(b)-0 · (b)-0 Methods of computing depreciation.
- 26 CFR 1.167(b)-1 · (b)-1 Straight line method.
- 26 CFR 1.167(b)-2 · (b)-2 Declining balance method.
- 26 CFR 1.167(b)-3 · (b)-3 Sum of the years-digits method.
- 26 CFR 1.167(b)-4 · (b)-4 Other methods.
- 26 CFR 1.167(c)-1 · (c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).
- 26 CFR 1.167(d)-1 · (d)-1 Agreement as to useful life and rates of depreciation.
- 26 CFR 1.167(e)-1 · (e)-1 Change in method.
- 26 CFR 1.167(f)-1 · (f)-1 Reduction of salvage value taken into account for certain personal property.
- 26 CFR 1.167(g)-1 · (g)-1 Basis for depreciation.
- 26 CFR 1.167(h)-1 · (h)-1 Life tenants and beneficiaries of trusts and estates.
- 26 CFR 1.167(i)-1 · (i)-1 Depreciation of improvements in the case of mines, etc.
- 26 CFR 1.167(l)-1 · (l)-1 Limitations on reasonable allowance in case of property of certain public utilities.
- 26 CFR 1.167(l)-2 · (l)-2 Public utility property; election as to post-1969 property representing growth in capacity.
- 26 CFR 1.167(l)-3 · (l)-3 Multiple regulation, asset acquisitions, reorganizations, etc.
- 26 CFR 1.167(l)-4 · (l)-4 Public utility property; election to use asset depreciation range system.
- 26 CFR 1.167(m)-1 · (m)-1 Class lives.
- 26 CFR 1.168-5 · -5 Special rules.
- 26 CFR 1.168(a)-1 · (a)-1 Modified accelerated cost recovery system.
- 26 CFR 1.168(b)-1 · (b)-1 Definitions.
- 26 CFR 1.168(d)-0 · (d)-0 Table of contents for the applicable convention rules.
- 26 CFR 1.168(d)-1 · (d)-1 Applicable conventions—half-year and mid-quarter conventions.
- 26 CFR 1.168(h)-1 · (h)-1 Like-kind exchanges involving tax-exempt use property.
- 26 CFR 1.168(i)-0 · (i)-0 Table of contents for the general asset account rules.
- 26 CFR 1.168(i)-1 · (i)-1 General asset accounts.
- 26 CFR 1.168(i)-2 · (i)-2 Lease term.
- 26 CFR 1.168(i)-3 · (i)-3 Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
- 26 CFR 1.168(i)-4 · (i)-4 Changes in use.
- 26 CFR 1.168(i)-5 · (i)-5 Table of contents.
- 26 CFR 1.168(i)-6 · (i)-6 Like-kind exchanges and involuntary conversions.
- 26 CFR 1.168(i)-7 · (i)-7 Accounting for MACRS property.
- 26 CFR 1.168(i)-8 · (i)-8 Dispositions of MACRS property.
- 26 CFR 1.168(j)-1T · (j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary).
- 26 CFR 1.168(k)-0 · (k)-0 Table of contents.
- 26 CFR 1.168(k)-1 · (k)-1 Additional first year depreciation deduction.
- 26 CFR 1.168(k)-2 · (k)-2 Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
- 26 CFR 1.168A-1 · A-1 Amortization of emergency facilities; general rule.
- 26 CFR 1.168A-2 · A-2 Election of amortization.
- 26 CFR 1.168A-3 · A-3 Election to discontinue amortization.
- 26 CFR 1.168A-4 · A-4 Definitions.
- 26 CFR 1.168A-5 · A-5 Adjusted basis of emergency facility.
- 26 CFR 1.168A-6 · A-6 Depreciation of portion of emergency facility not subject to amortization.
- 26 CFR 1.168A-7 · A-7 Payment by United States of unamortized cost of facility.
- 26 CFR 1.169-1 · -1 Amortization of pollution control facilities.
- 26 CFR 1.169-2 · -2 Definitions.
- 26 CFR 1.169-3 · -3 Amortizable basis.
- 26 CFR 1.169-4 · -4 Time and manner of making elections.
- 26 CFR 1.170-3 · -3 Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
- 26 CFR 1.170A-1 · A-1 Charitable, etc., contributions and gifts; allowance of deduction.
- 26 CFR 1.170A-2 · A-2 Amounts paid to maintain certain students as members of the taxpayer's household.
- 26 CFR 1.170A-3 · A-3 Reduction of charitable contribution for interest on certain indebtedness.
- 26 CFR 1.170A-4 · A-4 Reduction in amount of charitable contributions of certain appreciated property.
- 26 CFR 1.170A-4A · A-4A Special rule for the deduction of certain charitable contributions of inventory and other property.
- 26 CFR 1.170A-5 · A-5 Future interests in tangible personal property.
- 26 CFR 1.170A-6 · A-6 Charitable contributions in trust.
- 26 CFR 1.170A-7 · A-7 Contributions not in trust of partial interests in property.
- 26 CFR 1.170A-8 · A-8 Limitations on charitable deductions by individuals.
- 26 CFR 1.170A-9 · A-9 Definition of section 170(b)(1)(A) organization.
- 26 CFR 1.170A-10 · A-10 Charitable contributions carryovers of individuals.
- 26 CFR 1.170A-11 · A-11 Limitation on, and carryover of, contributions by corporations.
- 26 CFR 1.170A-12 · A-12 Valuation of a remainder interest in real property for contributions made after July 31, 1969.
- 26 CFR 1.170A-13 · A-13 Recordkeeping and return requirements for deductions for charitable contributions.
- 26 CFR 1.170A-14 · A-14 Qualified conservation contributions.
- 26 CFR 1.170A-15 · A-15 Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.
- 26 CFR 1.170A-16 · A-16 Substantiation and reporting requirements for noncash charitable contributions.
- 26 CFR 1.170A-17 · A-17 Qualified appraisal and qualified appraiser.
- 26 CFR 1.170A-18 · A-18 Contributions of clothing and household items.
- 26 CFR 1.171-1 · -1 Bond premium.
- 26 CFR 1.171-2 · -2 Amortization of bond premium.
- 26 CFR 1.171-3 · -3 Special rules for certain bonds.
- 26 CFR 1.171-4 · -4 Election to amortize bond premium on taxable bonds.
- 26 CFR 1.171-5 · -5 Effective date and transition rules.
- 26 CFR 1.172-1 · -1 Net operating loss deduction.
- 26 CFR 1.172-2 · -2 Net operating loss in case of a corporation.
- 26 CFR 1.172-3 · -3 Net operating loss in case of a taxpayer other than a corporation.
- 26 CFR 1.172-4 · -4 Net operating loss carrybacks and net operating loss carryovers.
- 26 CFR 1.172-5 · -5 Taxable income which is subtracted from net operating loss to determine carryback or carryover.
- 26 CFR 1.172-6 · -6 Illustration of net operating loss carrybacks and carryovers.
- 26 CFR 1.172-7 · -7 Joint return by husband and wife.
- 26 CFR 1.172-8 · -8 Net operating loss carryovers for regulated transportation corporations.
- 26 CFR 1.172-9 · -9 Election with respect to portion of net operating loss attributable to foreign expropriation loss.
- 26 CFR 1.172-10 · -10 Net operating losses of real estate investment trusts.
- 26 CFR 1.172-13 · -13 Product liability losses.
- 26 CFR 1.173-1 · -1 Circulation expenditures.