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- 26 CFR 1.245A-9 · A-9 Other rules and definitions.
- 26 CFR 1.245A-10 · A-10 Examples.
- 26 CFR 1.245A-11 · A-11 Applicability dates.
- 26 CFR 1.245A(d)-1 · A(d)-1 Disallowance of foreign tax credit or deduction.
- 26 CFR 1.245A(e)-1 · A(e)-1 Special rules for hybrid dividends.
- 26 CFR 1.246-1 · -1 Deductions not allowed for dividends from certain corporations.
- 26 CFR 1.246-2 · -2 Limitation on aggregate amount of deductions.
- 26 CFR 1.246-3 · -3 Exclusion of certain dividends.
- 26 CFR 1.246-4 · -4 Dividends from a DISC or former DISC.
- 26 CFR 1.246-5 · -5 Reduction of holding periods in certain situations.
- 26 CFR 1.247-1 · -1 Deduction for dividends paid on preferred stock of public utilities.
- 26 CFR 1.248-1 · -1 Election to amortize organizational expenditures.
- 26 CFR 1.249-1 · -1 Limitation on deduction of bond premium on repurchase.
- 26 CFR 1.250-0 · -0 Table of contents.
- 26 CFR 1.250-1 · -1 Introduction.
- 26 CFR 1.250(a)-1 · (a)-1 Deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI).
- 26 CFR 1.250(b)-1 · (b)-1 Computation of foreign-derived intangible income (FDII).
- 26 CFR 1.250(b)-2 · (b)-2 Qualified business asset investment (QBAI).
- 26 CFR 1.250(b)-3 · (b)-3 Foreign-derived deduction eligible income (FDDEI) transactions.
- 26 CFR 1.250(b)-4 · (b)-4 Foreign-derived deduction eligible income (FDDEI) sales.
- 26 CFR 1.250(b)-5 · (b)-5 Foreign-derived deduction eligible income (FDDEI) services.
- 26 CFR 1.250(b)-6 · (b)-6 Related party transactions.
- 26 CFR 1.261-1 · -1 General rule for disallowance of deductions.
- 26 CFR 1.262-1 · -1 Personal, living, and family expenses.
- 26 CFR 1.263(a)-0 · (a)-0 Outline of regulations under section 263(a).
- 26 CFR 1.263(a)-1 · (a)-1 Capital expenditures; in general.
- 26 CFR 1.263(a)-2 · (a)-2 Amounts paid to acquire or produce tangible property.
- 26 CFR 1.263(a)-3 · (a)-3 Amounts paid to improve tangible property.
- 26 CFR 1.263(a)-4 · (a)-4 Amounts paid to acquire or create intangibles.
- 26 CFR 1.263(a)-5 · (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.
- 26 CFR 1.263(a)-6 · (a)-6 Election to deduct or capitalize certain expenditures.
- 26 CFR 1.263(b)-1 · (b)-1 Expenditures for advertising or promotion of good will.
- 26 CFR 1.263(c)-1 · (c)-1 Intangible drilling and development costs in the case of oil and gas wells.
- 26 CFR 1.263(e)-1 · (e)-1 Expenditures in connection with certain railroad rolling stock.
- 26 CFR 1.263(f)-1 · (f)-1 Reasonable repair allowance.
- 26 CFR 1.263A-0 · A-0 Outline of regulations under section 263A.
- 26 CFR 1.263A-1 · A-1 Uniform capitalization of costs.
- 26 CFR 1.263A-2 · A-2 Rules relating to property produced by the taxpayer.
- 26 CFR 1.263A-3 · A-3 Rules relating to property acquired for resale.
- 26 CFR 1.263A-4 · A-4 Rules for property produced in a farming business.
- 26 CFR 1.263A-5 · A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
- 26 CFR 1.263A-6 · A-6 Rules for foreign persons. [Reserved]
- 26 CFR 1.263A-7 · A-7 Changing a method of accounting under section 263A.
- 26 CFR 1.263A-8 · A-8 Requirement to capitalize interest.
- 26 CFR 1.263A-9 · A-9 The avoided cost method.
- 26 CFR 1.263A-10 · A-10 Unit of property.
- 26 CFR 1.263A-11 · A-11 Accumulated production expenditures.
- 26 CFR 1.263A-12 · A-12 Production period.
- 26 CFR 1.263A-13 · A-13 Oil and gas activities.
- 26 CFR 1.263A-14 · A-14 Rules for related persons.
- 26 CFR 1.263A-15 · A-15 Effective dates, transitional rules, and anti-abuse rule.
- 26 CFR 1.264-1 · -1 Premiums on life insurance taken out in a trade or business.
- 26 CFR 1.264-2 · -2 Single premium life insurance, endowment, or annuity contracts.
- 26 CFR 1.264-3 · -3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
- 26 CFR 1.264-4 · -4 Other life insurance, endowment, or annuity contracts.
- 26 CFR 1.265-1 · -1 Expenses relating to tax-exempt income.
- 26 CFR 1.265-2 · -2 Interest relating to tax exempt income.
- 26 CFR 1.265-3 · -3 Nondeductibility of interest relating to exempt-interest dividends.
- 26 CFR 1.266-1 · -1 Taxes and carrying charges chargeable to capital account and treated as capital items.
- 26 CFR 1.267A-1 · A-1 Disallowance of certain interest and royalty deductions.
- 26 CFR 1.267A-2 · A-2 Hybrid and branch arrangements.
- 26 CFR 1.267A-3 · A-3 Income inclusions and amounts not treated as disqualified hybrid amounts.
- 26 CFR 1.267A-4 · A-4 Disqualified imported mismatch amounts.
- 26 CFR 1.267A-5 · A-5 Definitions and special rules.
- 26 CFR 1.267A-6 · A-6 Examples.
- 26 CFR 1.267A-7 · A-7 Applicability dates.
- 26 CFR 1.267(a)-1 · (a)-1 Deductions disallowed.
- 26 CFR 1.267(a)-2T · (a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- 26 CFR 1.267(a)-3 · (a)-3 Deduction of amounts owed to related foreign persons.
- 26 CFR 1.267(b)-1 · (b)-1 Relationships.
- 26 CFR 1.267(c)-1 · (c)-1 Constructive ownership of stock.
- 26 CFR 1.267(d)-1 · (d)-1 Amount of gain where loss previously disallowed.
- 26 CFR 1.267(d)-2 · (d)-2 Effective/applicability dates.
- 26 CFR 1.267(f)-1 · (f)-1 Controlled groups.
- 26 CFR 1.268-1 · -1 Items attributable to an unharvested crop sold with the land.
- 26 CFR 1.269-1 · -1 Meaning and use of terms.
- 26 CFR 1.269-2 · -2 Purpose and scope of section 269.
- 26 CFR 1.269-3 · -3 Instances in which section 269(a) disallows a deduction, credit, or other allowance.
- 26 CFR 1.269-4 · -4 Power of district director to allocate deduction, credit, or allowance in part.
- 26 CFR 1.269-5 · -5 Time of acquisition of control.
- 26 CFR 1.269-6 · -6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
- 26 CFR 1.269-7 · -7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
- 26 CFR 1.269B-1 · B-1 Stapled foreign corporations.
- 26 CFR 1.270-1 · -1 Limitation on deductions allowable to individuals in certain cases.
- 26 CFR 1.271-1 · -1 Debts owed by political parties.
- 26 CFR 1.272-1 · -1 Expenditures relating to disposal of coal or domestic iron ore.
- 26 CFR 1.273-1 · -1 Life or terminable interests.
- 26 CFR 1.274-1 · -1 Disallowance of certain entertainment, gift and travel expenses.
- 26 CFR 1.274-2 · -2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
- 26 CFR 1.274-3 · -3 Disallowance of deduction for gifts.
- 26 CFR 1.274-4 · -4 Disallowance of certain foreign travel expenses.
- 26 CFR 1.274-5 · -5 Substantiation requirements.
- 26 CFR 1.274-5T · -5T Substantiation requirements (temporary).
- 26 CFR 1.274-6 · -6 Expenditures deductible without regard to trade or business or other income producing activity.
- 26 CFR 1.274-6T · -6T Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
- 26 CFR 1.274-7 · -7 Treatment of certain expenditures with respect to entertainment-type facilities.
- 26 CFR 1.274-8 · -8 Effective/applicability date.
- 26 CFR 1.274-9 · -9 Entertainment provided to specified individuals.
- 26 CFR 1.274-10 · -10 Special rules for aircraft used for entertainment.
- 26 CFR 1.274-11 · -11 Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.