26 CFR Topic
Additional Itemized Deductions for Individuals
June 25, 2020
§
1.211-1
Allowance of deductions
§
1.212-1
Nontrade or nonbusiness expenses
§
1.213-1
Medical, dental, etc., 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
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