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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 3, 2008
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--INCOME TAX
PART 1--INCOME TAXES
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Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969). |
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Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969). |
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Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969). |
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Charitable, etc., contributions and gifts; allowance of deduction. |
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Amounts paid to maintain certain students as members of the taxpayer's household. |
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Reduction of charitable contribution for interest on certain indebtedness. |
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Reduction in amount of charitable contributions of certain appreciated property. |
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Special rule for the deduction of certain charitable contributions of inventory and other property. |
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Future interests in tangible personal property. |
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Charitable contributions in trust. |
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Contributions not in trust of partial interests in property. |
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Limitations on charitable deductions by individuals. |
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Definition of section 170(b)(1)(A) organization. |
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Definition of section 170(b)(1)(A) organization (temporary). |
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Charitable contributions carryovers of individuals. |
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Limitation on, and carryover of, contributions by corporations. |
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Valuation of a remainder interest in real property for contributions made after July 31, 1969. |
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Recordkeeping and return requirements for deductions for charitable contributions. |
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Qualified conservation contributions. |
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Amortization of bond premium. |
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Special rules for certain bonds. |
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Election to amortize bond premium on taxable bonds. |
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Effective date and transition rules. |
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Net operating loss deduction. |
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Net operating loss in case of a corporation. |
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Net operating loss in case of a taxpayer other than a corporation. |
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Net operating loss carrybacks and net operating loss carryovers. |
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Taxable income which is subtracted from net operating loss to determine carryback or carryover. |
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Illustration of net operating loss carrybacks and carryovers. |
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Joint return by husband and wife. |
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Net operating loss carryovers for regulated transportation corporations. |
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Election with respect to portion of net operating loss attributable to foreign expropriation loss. |
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Net operating losses of real estate investment trusts. |
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Product liability losses. |
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Circulation expenditures. |
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Research and experimental expenditures; in general. |
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Definition of research and experimental expenditures. |
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Treatment as deferred expenses. |
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Soil and water conservation expenditures; in general. |
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Definition of soil and water conservation expenditures. |
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Definition of ''the business of farming.'' |
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Definition of ''land used in farming.'' |
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Percentage limitation and carryover. |
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Adoption or change of method. |
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Allocation of expenditures in certain circumstances. |
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Election to amortize trademark and trade name expenditures. |
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Depreciation or amortization of improvements on leased property and cost of acquiring a lease. |
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Related lessee and lessor. |
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Reasonable certainty test. |
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Table of contents for section 179 expensing rules. |
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Election to expense certain depreciable assets. |
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Election to expense certain refineries (temporary). |
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Limitations on amount subject to section 179 election. |
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Carryover of disallowed deduction. |
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Time and manner of making election. |
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Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. |
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Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary). |
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Expenditures by farmers for fertilizer, etc. |
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Time and manner of making election and revocation. |
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Table of contents (temporary). |
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Deduction for qualified film and television production costs (temporary). |
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Qualified film or television production (temporary). |
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Special rules (temporary). |
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Effective date (temporary). |
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Expenditures by farmers for clearing land; in general. |
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Definition of ''the business of farming.'' |
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Definition, exceptions, etc., relating to deductible expenditures. |
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Definition of ''land suitable for use in farming'', etc. |
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Election to deduct land clearing expenditures. |
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Activities not engaged in for profit. |
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Activity not engaged in for profit defined. |
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Election to postpone determination with respect to the presumption described in section 183(d).--[Reserved] |
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Recoveries of damages for antitrust violations, etc. |
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Amortization of certain coal mine safety equipment. |
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Amortization of certain expenditures for qualified on-the-job training and child care facilities. |
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Expenditures to remove architectural and transportation barriers to the handicapped and elderly. |
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Election to deduct architectural and transportation barrier removal expenses. |
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Deduction for tertiary injectant expenses. |
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Amortization of reforestation expenditures. |
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Amount of deduction allowable. |
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Time and manner of making election. |
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Election to amortize start-up expenditures. |
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Election to amortize start-up expenditures (temporary). |
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Certain elections for intangible property (temporary). |
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Amortization of goodwill and certain other intangibles. |
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Income attributable to domestic production activities. |
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Domestic production gross receipts. |
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Costs allocable to domestic production gross receipts. |
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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. |
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Agricultural and horticultural cooperatives. |
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Expanded affiliated groups. |
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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. |
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Nontrade or nonbusiness expenses. |
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Medical, dental, etc., expenses. |
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Periodic alimony, etc., payments. |
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Alimony, etc., payments (temporary). |
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Amounts representing taxes and interest paid to cooperative housing corporation. |
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Treatment as property subject to depreciation. |
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Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970. |
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Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969. |
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Deduction for retirement savings. |
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Definition of active participant. |
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Deduction for interest paid on qualified education loans after December 31, 2001. |
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Deduction for interest due and paid on qualified education loans before January 1, 2002. |
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Allowance of special deductions. |
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Deduction for partially tax-exempt interest. |
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Deduction for dividends received by corporations. |
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Special rules for certain distributions. |
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Certain dividends from foreign corporations. |
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Deduction for dividends received on certain preferred stock. |
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Computation of deduction. |
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Dividends received from certain foreign corporations. |
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Deductions not allowed for dividends from certain corporations. |
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Limitation on aggregate amount of deductions. |
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Exclusion of certain dividends. |
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Dividends from a DISC or former DISC. |
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Reduction of holding periods in certain situations. |
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Deduction for dividends paid on preferred stock of public utilities. |
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Election to amortize organizational expenditures. |
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Election to amortize organizational expenditures (temporary). |
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Limitation on deduction of bond premium on repurchase. |
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General rule for disallowance of deductions. |
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Personal, living, and family expenses. |
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Capital expenditures; In general. |
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Examples of capital expenditures. |
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Election to deduct or capitalize certain expenditures. |
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Amounts paid to acquire or create intangibles. |
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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. |
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Expenditures for advertising or promotion of good will. |
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Intangible drilling and development costs in the case of oil and gas wells. |
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Expenditures in connection with certain railroad rolling stock. |
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Reasonable repair allowance. |
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Outline of regulations under section 263A. |
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Uniform capitalization of costs. |
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Rules relating to property produced by the taxpayer. |
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Rules relating to property acquired for resale. |
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Rules for property produced in a farming business. |
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Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists.--[Reserved] |
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Rules for foreign persons.--[Reserved] |
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Changing a method of accounting under section 263A. |
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Requirement to capitalize interest. |
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Accumulated production expenditures. |
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Rules for related persons. |
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Effective dates, transitional rules, and anti-abuse rule. |
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Premiums on life insurance taken out in a trade or business. |
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Single premium life insurance, endowment, or annuity contracts. |
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Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939. |
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Other life insurance, endowment, or annuity contracts. |
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Expenses relating to tax-exempt income. |
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Interest relating to tax exempt income. |
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Nondeductibility of interest relating to exempt-interest dividends. |
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Taxes and carrying charges chargeable to capital account and treated as capital items. |
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Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). |
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Deduction of amounts owed to related foreign persons. |
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Constructive ownership of stock. |
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Amount of gain where loss previously disallowed. |
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Effective date; taxable years subject to the Internal Revenue Code of 1939. |
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Items attributable to an unharvested crop sold with the land. |
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Meaning and use of terms. |
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Purpose and scope of section 269. |
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Instances in which section 269(a) disallows a deduction, credit, or other allowance. |
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Power of district director to allocate deduction, credit, or allowance in part. |
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Time of acquisition of control. |
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Relationship of section 269 to section 382 before the Tax Reform Act of 1986. |
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Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986. |
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Stapled foreign corporations. |
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Limitation on deductions allowable to individuals in certain cases. |
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Debts owed by political parties. |
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Expenditures relating to disposal of coal or domestic iron ore. |
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Life or terminable interests. |
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Disallowance of certain entertainment, gift and travel expenses. |
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Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel. |
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Disallowance of deduction for gifts. |
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Disallowance of certain foreign travel expenses. |
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Substantiation requirements. |
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Substantiation requirements (temporary). |
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Expenditures deductible without regard to trade or business or other income producing activity. |
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Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary). |
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Treatment of certain expenditures with respect to entertainment-type facilities. |
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Deduction denied in case of certain taxes. |
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Disallowance of deductions for certain indirect contributions to political parties. |
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Capital expenditures incurred in planting and developing citrus and almond groves. |
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Amount of disallowance of interest on corporate acquisition indebtedness. |
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Corporate acquisition indebtedness. |
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Rules for application of section 279(b). |
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Application of section 279 to certain affiliated groups. |
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Effect on other provisions. |
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Demolition of structures. |
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Disallowance of certain deductions for wage or salary expenses. |
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Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable. |
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Credit for increasing research activities. |
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Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary). |
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Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary). |
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Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary). |
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Special rules for listed property (temporary). |
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Leased property (temporary). |
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Special rules and definitions. |
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Property leased after December 31, 1986. |
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Golden parachute payments. |
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Table of contents (temporary). |
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Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary). |
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Substantiation requirements. |
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Effect of section 281 upon the computation of taxable income. |
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