26 CFR Topic
Itemized Deductions for Individuals and Corporations (Continued)
June 25, 2020
§
1.170A-4
Reduction in amount of charitable contributions of certain appreciated property
§
1.199-1
Income attributable to domestic production activities
§
1.170A-1
Charitable, etc., contributions and gifts; allowance of deduction
§
1.170A-2
Amounts paid to maintain certain students as members of the taxpayer's household
§
1.170A-3
Reduction of charitable contribution for interest on certain indebtedness
§
1.199-2
Wage limitation
§
1.170-3
Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969)
§
1.170A-4A
Special rule for the deduction of certain charitable contributions of inventory and other property
§
1.170A-5
Future interests in tangible personal property
§
1.170A-6
Charitable contributions in trust
§
1.170A-7
Contributions not in trust of partial interests in property
§
1.170A-8
Limitations on charitable deductions by individuals
§
1.170A-9
Definition of section 170(b)(1)(A) organization
§
1.170A-10
Charitable contributions carryovers of individuals
§
1.170A-11
Limitation on, and carryover of, contributions by corporations
§
1.170A-12
Valuation of a remainder interest in real property for contributions made after July 31, 1969
§
1.170A-13
Recordkeeping and return requirements for deductions for charitable contributions
§
1.170A-14
Qualified conservation contributions
§
1.170A-15
Substantiation requirements for charitable contribution of a cash, check, or other monetary gift
§
1.170A-16
Substantiation and reporting requirements for noncash charitable contributions
§
1.170A-17
Qualified appraisal and qualified appraiser
§
1.170A-18
Contributions of clothing and household items
§
1.171-1
Bond premium
§
1.171-2
Amortization of bond premium
§
1.171-3
Special rules for certain bonds
§
1.171-4
Election to amortize bond premium on taxable bonds
§
1.175-1
Soil and water conservation expenditures; in general
§
1.175-2
Definition of soil and water conservation expenditures
§
1.171-5
Effective date and transition rules
§
1.172-1
Net operating loss deduction
§
1.172-2
Net operating loss in case of a corporation
§
1.172-3
Net operating loss in case of a taxpayer other than a corporation
§
1.172-4
Net operating loss carrybacks and net operating loss carryovers
§
1.172-5
Taxable income which is subtracted from net operating loss to determine carryback or carryover
§
1.172-6
Illustration of net operating loss carrybacks and carryovers
§
1.172-7
Joint return by husband and wife
§
1.172-8
Net operating loss carryovers for regulated transportation corporations
§
1.172-9
Election with respect to portion of net operating loss attributable to foreign expropriation loss
§
1.172-10
Net operating losses of real estate investment trusts
§
1.172-13
Product liability losses
§
1.173-1
Circulation expenditures
§
1.174-1
Research and experimental expenditures; in general
§
1.174-2
Definition of research and experimental expenditures
§
1.174-3
Treatment as expenses
§
1.174-4
Treatment as deferred expenses
§
1.181-2
Election to deduct production costs
§
1.181-3
Qualified film or television production
§
1.175-3
Definition of “the business of farming.”
§
1.175-4
Definition of “land used in farming.”
§
1.175-5
Percentage limitation and carryover
§
1.175-6
Adoption or change of method
§
1.175-7
Allocation of expenditures in certain circumstances
§
1.178-1
Depreciation or amortization of improvements on leased property and cost of acquiring a lease
§
1.179-0
Table of contents for section 179 expensing rules
§
1.179-1
Election to expense certain depreciable assets
§
1.179-2
Limitations on amount subject to section 179 election
§
1.179-3
Carryover of disallowed deduction
§
1.179-4
Definitions
§
1.179-5
Time and manner of making election
§
1.188-1
Amortization of certain expenditures for qualified on-the-job training and child care facilities
§
1.190-1
Expenditures to remove architectural and transportation barriers to the handicapped and elderly
§
1.190-2
Definitions
§
1.199A-3
Qualified business income, qualified REIT dividends, and qualified PTP income
§
1.199A-3
[Amendment] Qualified business income, qualified REIT dividends, and qualified PTP income
§
1.179-6
Effective/applicability dates
§
1.179A-1
[Reserved]
§
1.179B-1T
Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary)
§
1.179C-1
Election to expense certain refineries
§
1.180-1
Expenditures by farmers for fertilizer, etc
§
1.180-2
Time and manner of making election and revocation
§
1.181-0
Table of contents
§
1.181-1
Deduction for qualified film and television production costs
§
1.181-4
Special rules
§
1.181-5
Examples
§
1.181-6
Effective/applicability date
§
1.182-1
Expenditures by farmers for clearing land; in general
§
1.195-2
Technical termination of a partnership
§
1.182-2
Definition of “the business of farming.”
§
1.182-3
Definition, exceptions, etc., relating to deductible expenditures
§
1.182-4
Definition of “land suitable for use in farming”, etc
§
1.182-5
Limitation
§
1.182-6
Election to deduct land clearing expenditures
§
1.183-1
Activities not engaged in for profit
§
1.183-2
Activity not engaged in for profit defined
§
1.183-3
Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
§
1.183-4
Taxable years affected
§
1.186-1
Recoveries of damages for antitrust violations, etc
§
1.187-1
Amortization of certain coal mine safety equipment
§
1.187-2
Definitions
§
1.197-0
Table of contents
§
1.190-3
Election to deduct architectural and transportation barrier removal expenses
§
1.193-1
Deduction for tertiary injectant expenses
§
1.194-1
Amortization of reforestation expenditures
§
1.194-2
Amount of deduction allowable
§
1.194-3
Definitions
§
1.194-4
Time and manner of making election
§
1.195-1
Election to amortize start-up expenditures
§
1.197-1T
Certain elections for intangible property (temporary)
§
1.197-2
Amortization of goodwill and certain other intangibles
§
1.199-0
Table of contents
§
1.199A-4
Aggregation
§
1.199-2T
Wage limitation (temporary)
§
1.199-3
Domestic production gross receipts
§
1.199-4
Costs allocable to domestic production gross receipts
§
1.199-5
Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005
§
1.199-6
Agricultural and horticultural cooperatives
§
1.199-7
Expanded affiliated groups
§
1.199-8
Other rules
§
1.199-8T
Other rules (temporary)
§
1.199-9
Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005
§
1.199A-0
Table of contents
§
1.199A-0
[Amendment] Table of contents
§
1.199A-1
Operational rules
§
1.199A-2
Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property
§
1.199A-5
Specified service trades or businesses and the trade or business of performing services as an employee
§
1.199A-6
Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates
§
1.199A-6
[Amendment] Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates
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