2004 CFR Title 26, Volume 3

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 1--INCOME TAXES
	1.170-0	Effective dates.
	1.170-1	Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969).
	1.170-2	Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).
	1.170-3	Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
	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.
	1.170A-4	Reduction in amount of charitable contributions of certain appreciated property.
	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-11T	Limitation on, and carryover of, contributions by corporations (temporary).
	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.
	1.171-1	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.
	1.171-5	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.
	1.175-1	Soil and water conservation expenditures; in general.
	1.175-2	Definition of soil and water conservation expenditures.
	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.
	1.177-1	Election to amortize trademark and trade name expenditures.
	1.178-1	Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
	1.178-2	Related lessee and lessor.
	1.178-3	Reasonable certainty test.
	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.
	1.179-6	Effective date.
	1.179A-1	Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property.
	1.180-1	Expenditures by farmers for fertilizer, etc.
	1.180-2	Time and manner of making election and revocation.
	1.182-1	Expenditures by farmers for clearing land; in general.
	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.
	1.183-4	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.
	1.188-1	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.
	1.190-3	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.
	1.197-0	Table of contents.
	1.197-1T	Certain elections for intangible property (temporary).
	1.197-2	Amortization of goodwill and certain other intangibles.
	1.211-1	Allowance of deductions.
	1.212-1	Nontrade or nonbusiness expenses.
	1.213-1	Medical, dental, etc., expenses.
	1.214-1	Expenses for the care of certain dependents incurred during taxable years beginning before January 1, 1972.
	1.214A-1	Certain expenses to enable individuals to be gainfully employed incurred during taxable years beginning after December 31, 1971, and before January 1, 1976.
	1.214A-2	Limitations on deductible amounts.
	1.214A-3	Reduction of expenses for certain disability payments and adjusted gross income.
	1.214A-4	Special rules applicable to married individuals.
	1.214A-5	Other special rules relating to employment-related 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.
	1.241-1	Allowance of special deductions.
	1.242-1	Deduction for partially tax-exempt interest.
	1.243-1	Deduction for dividends received by corporations.
	1.243-2	Special rules for certain distributions.
	1.243-3	Certain dividends from foreign corporations.
	1.243-4	Qualifying dividends.
	1.243-5	Effect of election.
	1.244-1	Deduction for dividends received on certain preferred stock.
	1.244-2	Computation of deduction.
	1.245-1	Dividends received from certain foreign corporations.
	1.246-1	Deductions not allowed for dividends from certain corporations.
	1.246-2	Limitation on aggregate amount of deductions.
	1.246-3	Exclusion of certain dividends.
	1.246-4	Dividends from a DISC or former DISC.
	1.246-5	Reduction of holding periods in certain situations.
	1.247-1	Deduction for dividends paid on preferred stock of public utilities.
	1.248-1	Election to amortize organizational expenditures.
	1.249-1	Limitation on deduction of bond premium on repurchase.
	1.261-1	General rule for disallowance of deductions.
	1.262-1	Personal, living, and family expenses.
	1.263(a)-0	Table of contents.
	1.263(a)-1	Capital expenditures; In general.
	1.263(a)-2	Examples of capital expenditures.
	1.263(a)-3	Election to deduct or capitalize certain expenditures.
	1.263(a)-4	Amounts paid to acquire or create intangibles.
	1.263(a)-5	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.
	1.263(b)-1	Expenditures for advertising or promotion of good will.
	1.263(c)-1	Intangible drilling and development costs in the case of oil and gas wells.
	1.263(e)-1	Expenditures in connection with certain railroad rolling stock.
	1.263(f)-1	Reasonable repair allowance.
	1.263A-0	Outline of regulations under section 263A.
	1.263A-1	Uniform capitalization of costs.
	1.263A-2	Rules relating to property produced by the taxpayer.
	1.263A-3	Rules relating to property acquired for resale.
	1.263A-4	Rules for property produced in a farming business.
	1.263A-7	Changing a method of accounting under section 263A.
	1.263A-8	Requirement to capitalize interest.
	1.263A-9	The avoided cost method.
	1.263A-10	Unit of property.
	1.263A-11	Accumulated production expenditures.
	1.263A-12	Production period.
	1.263A-13	Oil and gas activities.
	1.263A-14	Rules for related persons.
	1.263A-15	Effective dates, transitional rules, and anti-abuse rule.
	1.264-1	Premiums on life insurance taken out in a trade or business.
	1.264-2	Single premium life insurance, endowment, or annuity contracts.
	1.264-3	Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
	1.264-4	Other life insurance, endowment, or annuity contracts.
	1.265-1	Expenses relating to tax-exempt income.
	1.265-2	Interest relating to tax exempt income.
	1.265-3	Nondeductibility of interest relating to exempt-interest dividends.
	1.266-1	Taxes and carrying charges chargeable to capital account and treated as capital items.
	1.267(a)-1	Deductions disallowed.
	1.267(a)-2T	Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
	1.267(a)-3	Deduction of amounts owed to related foreign persons.
	1.267(b)-1	Relationships.
	1.267(c)-1	Constructive ownership of stock.
	1.267(d)-1	Amount of gain where loss previously disallowed.
	1.267(d)-2	Effective date; taxable years subject to the Internal Revenue Code of 1939.
	1.267(f)-1	Controlled groups.
	1.268-1	Items attributable to an unharvested crop sold with the land.
	1.269-1	Meaning and use of terms.
	1.269-2	Purpose and scope of section 269.
	1.269-3	Instances in which section 269(a) disallows a deduction, credit, or other allowance.
	1.269-4	Power of district director to allocate deduction, credit, or allowance in part.
	1.269-5	Time of acquisition of control.
	1.269-6	Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
	1.269-7	Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
	1.270-1	Limitation on deductions allowable to individuals in certain cases.
	1.271-1	Debts owed by political parties.
	1.272-1	Expenditures relating to disposal of coal or domestic iron ore.
	1.273-1	Life or terminable interests.
	1.274-1	Disallowance of certain entertainment, gift and travel expenses.
	1.274-2	Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
	1.274-3	Disallowance of deduction for gifts.
	1.274-4	Disallowance of certain foreign travel expenses.
	1.274-5	Substantiation requirements.
	1.274-5T	Substantiation requirements (temporary).
	1.274-6	Expenditures deductible without regard to trade or business or other income producing activity.
	1.274-6T	Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
	1.274-7	Treatment of certain expenditures with respect to entertainment-type facilities.
	1.274-8	Effective date.
	1.275-1	Deduction denied in case of certain taxes.
	1.276-1	Disallowance of deductions for certain indirect contributions to political parties.
	1.278-1	Capital expenditures incurred in planting and developing citrus and almond groves.
	1.279-1	General rule; purpose.
	1.279-2	Amount of disallowance of interest on corporate acquisition indebtedness.
	1.279-3	Corporate acquisition indebtedness.
	1.279-4	Special rules.
	1.279-5	Rules for application of section 279(b).
	1.279-6	Application of section 279 to certain affiliated groups.
	1.279-7	Effect on other provisions.
	1.280B-1	Demolition of structures.
	1.280C-1	Disallowance of certain deductions for wage or salary expenses.
	1.280C-3	Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
	1.280C-4	Credit for increasing research activities.
	1.280F-1T	Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
	1.280F-2T	Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
	1.280F-3T	Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
	1.280F-4T	Special rules for listed property (temporary).
	1.280F-5T	Leased property (temporary).
	1.280F-6T	Special rules and definitions (temporary).
	1.280F-7	Property leased after December 31, 1986.
	1.280G-1	Golden parachute payments.
	1.280H-0T	Table of contents (temporary).
	1.280H-1T	Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).
	1.274-5A	Substantiation requirements.
	1.281-1	In general.
	1.281-2	Effect of section 281 upon the computation of taxable income.
	1.281-3	Definitions.
	1.281-4	Taxable years affected.