26 CFR Topic
Itemized Deductions for Individuals and Corporations
June 25, 2020
§
1.163-1
Interest deduction in general
§
1.163-2
Installment purchases where interest charge is not separately stated
§
1.163-3
Deduction for discount on bond issued on or before May 27, 1969
§
1.161-1
Allowance of deductions
§
1.162-1
Business expenses
§
1.162-2
Traveling expenses
§
1.162-3
Materials and supplies
§
1.162-4
Repairs
§
1.162-5
Expenses for education
§
1.163-4
Deduction for original issue discount on certain obligations issued after May 27, 1969
§
1.163-5
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
§
1.163-5T
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)
§
1.167(a)-11
Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970
§
1.162-7
Compensation for personal services
§
1.162-8
Treatment of excessive compensation
§
1.162-9
Bonuses to employees
§
1.162-10
Certain employee benefits
§
1.162-10T
Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary)
§
1.162-11
Rentals
§
1.162-12
Expenses of farmers
§
1.162-13
Depositors' guaranty fund
§
1.162-14
Expenditures for advertising or promotion of good will
§
1.162-15
Contributions, dues, etc
§
1.162-16
Cross reference
§
1.162-17
Reporting and substantiation of certain business expenses of employees
§
1.162-18
Illegal bribes and kickbacks
§
1.162-19
Capital contributions to Federal National Mortgage Association
§
1.162-20
Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising
§
1.162-21
Fines and penalties
§
1.162-22
Treble damage payments under the antitrust laws
§
1.162-24
Travel expenses of state legislators
§
1.162-25
Deductions with respect to noncash fringe benefits
§
1.165-10
Wagering losses
§
1.165-11
Election to take disaster loss deduction for preceding year
§
1.162-25T
Deductions with respect to noncash fringe benefits (temporary)
§
1.162-27
Certain employee remuneration in excess of $1,000,000
§
1.162-28
Allocation of costs to lobbying activities
§
1.162-29
Influencing legislation
§
1.162-31
The $500,000 deduction limitation for remuneration provided by certain health insurance providers
§
1.162-32
Expenses paid or incurred for lodging when not traveling away from home
§
1.162(k)-1
Disallowance of deduction for reacquisition payments
§
1.162(l)-0
Table of Contents
§
1.162(l)-1
Deduction for health insurance costs of self-employed individuals
§
1.163-6T
Reduction of deduction where section 25 credit taken (temporary)
§
1.163-7
Deduction for OID on certain debt instruments
§
1.163-8T
Allocation of interest expense among expenditures (temporary)
§
1.163-9T
Personal interest (temporary)
§
1.163-10T
Qualified residence interest (temporary)
§
1.163-11
Allocation of certain prepaid qualified mortgage insurance premiums
§
1.163-12
Deduction of original issue discount on instrument held by related foreign person
§
1.163-13
Treatment of bond issuance premium
§
1.163(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
§
1.164-1
Deduction for taxes
§
1.164-2
Deduction denied in case of certain taxes
§
1.164-3
Definitions and special rules
§
1.165-12
Denial of deduction for losses on registration-required obligations not in registered form
§
1.166-1
Bad debts
§
1.166-2
Evidence of worthlessness
§
1.166-3
Partial or total worthlessness
§
1.166-4
Reserve for bad debts
§
1.164-4
Taxes for local benefits
§
1.164-5
Certain retail sales taxes and gasoline taxes
§
1.164-6
Apportionment of taxes on real property between seller and purchaser
§
1.164-7
Taxes of shareholder paid by corporation
§
1.164-8
Payments for municipal services in atomic energy communities
§
1.165-1
Losses
§
1.165-2
Obsolescence of nondepreciable property
§
1.165-3
Demolition of buildings
§
1.165-4
Decline in value of stock
§
1.165-5
Worthless securities
§
1.165-6
Farming losses
§
1.165-7
Casualty losses
§
1.165-8
Theft losses
§
1.165-9
Sale of residential property
§
1.166-5
Nonbusiness debts
§
1.166-6
Sale of mortgaged or pledged property
§
1.166-7
Worthless bonds issued by an individual
§
1.166-8
Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976
§
1.166-9
Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date
§
1.166-10
Reserve for guaranteed debt obligations
§
1.167(a)-1
Depreciation in general
§
1.167(a)-2
Tangible property
§
1.167(a)-3
Intangibles
§
1.167(a)-4
Leased property
§
1.167(a)-5
Apportionment of basis
§
1.167(a)-5T
Application of section 1060 to section 167 (temporary)
§
1.167(a)-6
Depreciation in special cases
§
1.167(a)-7
Accounting for depreciable property
§
1.167(a)-8
Retirements
§
1.167(a)-9
Obsolescence
§
1.167(a)-10
When depreciation deduction is allowable
§
1.167(a)-12
Depreciation based on class lives for property first placed in service before January 1, 1971
§
1.167(a)-13T
Certain elections for intangible property (temporary)
§
1.167(a)-14
Treatment of certain intangible property excluded from section 197
§
1.167(b)-0
Methods of computing depreciation
§
1.167(b)-1
Straight line method
§
1.167(b)-2
Declining balance method
§
1.167(b)-3
Sum of the years-digits method
§
1.167(b)-4
Other methods
§
1.167(c)-1
Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4)
§
1.167(d)-1
Agreement as to useful life and rates of depreciation
§
1.167(e)-1
Change in method
§
1.167(f)-1
Reduction of salvage value taken into account for certain personal property
§
1.167(g)-1
Basis for depreciation
§
1.167(h)-1
Life tenants and beneficiaries of trusts and estates
§
1.167(i)-1
Depreciation of improvements in the case of mines, etc
§
1.167(l)-1
Limitations on reasonable allowance in case of property of certain public utilities
§
1.167(l)-2
Public utility property; election as to post-1969 property representing growth in capacity
§
1.167(l)-3
Multiple regulation, asset acquisitions, reorganizations, etc
§
1.167(l)-4
Public utility property; election to use asset depreciation range system
§
1.167(m)-1
Class lives
§
1.168-5
Special rules
§
1.168(a)-1
Modified accelerated cost recovery system
§
1.168(b)-1
Definitions
§
1.168(d)-0
Table of contents for the applicable convention rules
§
1.168(d)-1
Applicable conventions—half-year and mid-quarter conventions
§
1.168(h)-1
Like-kind exchanges involving tax-exempt use property
§
1.168(i)-0
Table of contents for the general asset account rules
§
1.168(i)-1
General asset accounts
§
1.168(i)-2
Lease term
§
1.168(i)-3
Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property
§
1.168(i)-4
Changes in use
§
1.168A-4
Definitions
§
1.168A-5
Adjusted basis of emergency facility
§
1.168(i)-5
Table of contents
§
1.168(i)-6
Like-kind exchanges and involuntary conversions
§
1.168(i)-7
Accounting for MACRS property
§
1.168(i)-8
Dispositions of MACRS property
§
1.168(j)-1T
Questions and answers concerning tax-exempt entity leasing rules (temporary)
§
1.168(k)-0
Table of contents
§
1.168(k)-1
Additional first year depreciation deduction
§
1.168(k)-2
Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017
§
1.168A-1
Amortization of emergency facilities; general rule
§
1.168A-2
Election of amortization
§
1.168A-3
Election to discontinue amortization
§
1.168A-6
Depreciation of portion of emergency facility not subject to amortization
§
1.168A-7
Payment by United States of unamortized cost of facility
§
1.169-1
Amortization of pollution control facilities
§
1.169-2
Definitions
§
1.169-3
Amortizable basis
§
1.169-4
Time and manner of making elections
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