26 CFR Topic Items Not Deductible | Code of Federal Regulations | US Law | LawStack Online

26 CFR Topic

Items Not Deductible

June 25, 2020

General rule for disallowance of deductions

Personal, living, and family expenses

Outline of regulations under section 263(a)

Capital expenditures; in general

Amounts paid to acquire or produce tangible property

Amounts paid to improve tangible property

Amounts paid to acquire or create intangibles

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

Election to deduct or capitalize certain expenditures

Expenditures for advertising or promotion of good will

Amount of gain where loss previously disallowed

Intangible drilling and development costs in the case of oil and gas wells

Expenditures in connection with certain railroad rolling stock

Reasonable repair allowance

Outline of regulations under section 263A

Uniform capitalization of costs

Rules relating to property produced by the taxpayer

Rules relating to property acquired for resale

Rules for property produced in a farming business

Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]

Rules for foreign persons. [Reserved]

Changing a method of accounting under section 263A

Requirement to capitalize interest

The avoided cost method

Unit of property

Accumulated production expenditures

Production period

Oil and gas activities

Rules for related persons

Effective dates, transitional rules, and anti-abuse rule

Effective/applicability dates

Premiums on life insurance taken out in a trade or business

Single premium life insurance, endowment, or annuity contracts

Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939

Other life insurance, endowment, or annuity contracts

Expenses relating to tax-exempt income

Interest relating to tax exempt income

Controlled groups

Items attributable to an unharvested crop sold with the land

Nondeductibility of interest relating to exempt-interest dividends

Taxes and carrying charges chargeable to capital account and treated as capital items

Disallowance of certain interest and royalty deductions

Hybrid and branch arrangements

Income inclusions and amounts not treated as disqualified hybrid amounts

Disqualified imported mismatch amounts

Definitions and special rules

Applicability dates

Deductions disallowed

Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary)

Deduction of amounts owed to related foreign persons

Constructive ownership of stock

Meaning and use of terms

Purpose and scope of section 269

Instances in which section 269(a) disallows a deduction, credit, or other allowance

Power of district director to allocate deduction, credit, or allowance in part

Time of acquisition of control

Substantiation requirements

Substantiation requirements (temporary)

Relationship of section 269 to section 382 before the Tax Reform Act of 1986

Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986

Stapled foreign corporations

Limitation on deductions allowable to individuals in certain cases

Debts owed by political parties

Expenditures relating to disposal of coal or domestic iron ore

Life or terminable interests

Disallowance of certain entertainment, gift and travel expenses

Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel

Disallowance of deduction for gifts

Disallowance of certain foreign travel expenses

Expenditures deductible without regard to trade or business or other income producing activity

Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary)

Treatment of certain expenditures with respect to entertainment-type facilities

Effective/applicability date

Entertainment provided to specified individuals

Special rules for aircraft used for entertainment

Deduction denied in case of certain taxes

Disallowance of deductions for certain indirect contributions to political parties

Capital expenditures incurred in planting and developing citrus and almond groves

General rule; purpose

Amount of disallowance of interest on corporate acquisition indebtedness

Corporate acquisition indebtedness

Rules for application of section 279(b)

Application of section 279 to certain affiliated groups

Effect on other provisions

Demolition of structures

Disallowance of certain deductions for wage or salary expenses

Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable

Credit for increasing research activities

Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary)

Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary)

Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary)

Special rules for listed property (temporary)

Leased property (temporary)

Special rules and definitions

Property leased after December 31, 1986

Golden parachute payments

Table of contents (temporary)

Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary)

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