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- 26 CFR 1.174-1 · -1 Research and experimental expenditures; in general.
- 26 CFR 1.174-2 · -2 Definition of research and experimental expenditures.
- 26 CFR 1.174-3 · -3 Treatment as expenses.
- 26 CFR 1.174-4 · -4 Treatment as deferred expenses.
- 26 CFR 1.175-1 · -1 Soil and water conservation expenditures; in general.
- 26 CFR 1.175-2 · -2 Definition of soil and water conservation expenditures.
- 26 CFR 1.175-3 · -3 Definition of “the business of farming.”
- 26 CFR 1.175-4 · -4 Definition of “land used in farming.”
- 26 CFR 1.175-5 · -5 Percentage limitation and carryover.
- 26 CFR 1.175-6 · -6 Adoption or change of method.
- 26 CFR 1.175-7 · -7 Allocation of expenditures in certain circumstances.
- 26 CFR 1.178-1 · -1 Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
- 26 CFR 1.179-0 · -0 Table of contents for section 179 expensing rules.
- 26 CFR 1.179-1 · -1 Election to expense certain depreciable assets.
- 26 CFR 1.179-2 · -2 Limitations on amount subject to section 179 election.
- 26 CFR 1.179-3 · -3 Carryover of disallowed deduction.
- 26 CFR 1.179-4 · -4 Definitions.
- 26 CFR 1.179-5 · -5 Time and manner of making election.
- 26 CFR 1.179-6 · -6 Effective/applicability dates.
- 26 CFR 1.179A-1 · A-1 [Reserved]
- 26 CFR 1.179B-1T · B-1T Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
- 26 CFR 1.179C-1 · C-1 Election to expense certain refineries.
- 26 CFR 1.179D-1-1.179D-2 · §§ 1.179D-1-1.179D-2 [Reserved]
- 26 CFR 1.179D-3 · D-3 Rules relating to the increased deduction for prevailing wage and apprenticeship.
- 26 CFR 1.180-1 · -1 Expenditures by farmers for fertilizer, etc.
- 26 CFR 1.180-2 · -2 Time and manner of making election and revocation.
- 26 CFR 1.181-0 · -0 Table of contents.
- 26 CFR 1.181-1 · -1 Deduction for qualified film and television production costs.
- 26 CFR 1.181-2 · -2 Election to deduct production costs.
- 26 CFR 1.181-3 · -3 Qualified film or television production.
- 26 CFR 1.181-4 · -4 Special rules.
- 26 CFR 1.181-5 · -5 Examples.
- 26 CFR 1.181-6 · -6 Effective/applicability date.
- 26 CFR 1.182-1 · -1 Expenditures by farmers for clearing land; in general.
- 26 CFR 1.182-2 · -2 Definition of “the business of farming.”
- 26 CFR 1.182-3 · -3 Definition, exceptions, etc., relating to deductible expenditures.
- 26 CFR 1.182-4 · -4 Definition of “land suitable for use in farming”, etc.
- 26 CFR 1.182-5 · -5 Limitation.
- 26 CFR 1.182-6 · -6 Election to deduct land clearing expenditures.
- 26 CFR 1.183-1 · -1 Activities not engaged in for profit.
- 26 CFR 1.183-2 · -2 Activity not engaged in for profit defined.
- 26 CFR 1.183-3 · -3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
- 26 CFR 1.183-4 · -4 Taxable years affected.
- 26 CFR 1.186-1 · -1 Recoveries of damages for antitrust violations, etc.
- 26 CFR 1.187-1 · -1 Amortization of certain coal mine safety equipment.
- 26 CFR 1.187-2 · -2 Definitions.
- 26 CFR 1.188-1 · -1 Amortization of certain expenditures for qualified on-the-job training and child care facilities.
- 26 CFR 1.190-1 · -1 Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
- 26 CFR 1.190-2 · -2 Definitions.
- 26 CFR 1.190-3 · -3 Election to deduct architectural and transportation barrier removal expenses.
- 26 CFR 1.193-1 · -1 Deduction for tertiary injectant expenses.
- 26 CFR 1.194-1 · -1 Amortization of reforestation expenditures.
- 26 CFR 1.194-2 · -2 Amount of deduction allowable.
- 26 CFR 1.194-3 · -3 Definitions.
- 26 CFR 1.194-4 · -4 Time and manner of making election.
- 26 CFR 1.195-1 · -1 Election to amortize start-up expenditures.
- 26 CFR 1.195-2 · -2 Technical termination of a partnership.
- 26 CFR 1.197-0 · -0 Table of contents.
- 26 CFR 1.197-1T · -1T Certain elections for intangible property (temporary).
- 26 CFR 1.197-2 · -2 Amortization of goodwill and certain other intangibles.
- 26 CFR 1.199A-0 · A-0 Table of contents.
- 26 CFR 1.199A-1 · A-1 Operational rules.
- 26 CFR 1.199A-2 · A-2 Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
- 26 CFR 1.199A-3 · A-3 Qualified business income, qualified REIT dividends, and qualified PTP income.
- 26 CFR 1.199A-4 · A-4 Aggregation.
- 26 CFR 1.199A-5 · A-5 Specified service trades or businesses and the trade or business of performing services as an employee.
- 26 CFR 1.199A-6 · A-6 Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
- 26 CFR 1.199A-7 · A-7 Section 199A(a) Rules for Cooperatives and their patrons.
- 26 CFR 1.199A-8 · A-8 Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
- 26 CFR 1.199A-9 · A-9 Domestic production gross receipts.
- 26 CFR 1.199A-10 · A-10 Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
- 26 CFR 1.199A-11 · A-11 Wage limitation for the section 199A(g) deduction.
- 26 CFR 1.199A-12 · A-12 Expanded affiliated groups.
- 26 CFR 1.211-1 · -1 Allowance of deductions.
- 26 CFR 1.212-1 · -1 Nontrade or nonbusiness expenses.
- 26 CFR 1.213-1 · -1 Medical, dental, etc., expenses.
- 26 CFR 1.215-1 · -1 Periodic alimony, etc., payments.
- 26 CFR 1.215-1T · -1T Alimony, etc., payments (temporary).
- 26 CFR 1.216-1 · -1 Amounts representing taxes and interest paid to cooperative housing corporation.
- 26 CFR 1.216-2 · -2 Treatment as property subject to depreciation.
- 26 CFR 1.217-1 · -1 Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
- 26 CFR 1.217-2 · -2 Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
- 26 CFR 1.219-1 · -1 Deduction for retirement savings.
- 26 CFR 1.219-2 · -2 Definition of active participant.
- 26 CFR 1.221-1 · -1 Deduction for interest paid on qualified education loans after December 31, 2001.
- 26 CFR 1.221-2 · -2 Deduction for interest due and paid on qualified education loans before January 1, 2002.
- 26 CFR 1.224-1 · -1 Qualified tips.
- 26 CFR 1.241-1 · -1 Allowance of special deductions.
- 26 CFR 1.242-1 · -1 Deduction for partially tax-exempt interest.
- 26 CFR 1.243-1 · -1 Deduction for dividends received by corporations.
- 26 CFR 1.243-2 · -2 Special rules for certain distributions.
- 26 CFR 1.243-3 · -3 Certain dividends from foreign corporations.
- 26 CFR 1.243-4 · -4 Qualifying dividends.
- 26 CFR 1.243-5 · -5 Effect of election.
- 26 CFR 1.245-1 · -1 Dividends received from certain foreign corporations.
- 26 CFR 1.245A-1 - 1.245A-4 · §§ 1.245A-1-1.245A-4 [Reserved]
- 26 CFR 1.245A-5 · A-5 Limitation of section 245A deduction and section 954(c)(6) exception.
- 26 CFR 1.245A-6 · A-6 Coordination of extraordinary disposition and disqualified basis rules.
- 26 CFR 1.245A-7 · A-7 Coordination rules for simple cases.
- 26 CFR 1.245A-8 · A-8 Coordination rules for complex cases.