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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter APart 1


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER A—INCOME TAX (CONTINUED)

PART 1—INCOME TAXES (CONTINUED)

rule
§1.141-0
Table of contents.

Tax Exemption Requirements for State and Local Bonds

§1.141-1
Definitions and rules of general application.
§1.141-2
Private activity bond tests.
§1.141-3
Definition of private business use.
§1.141-4
Private security or payment test.
§1.141-5
Private loan financing test.
§1.141-6
Allocation and accounting rules.
§1.141-7
Special rules for output facilities.
§1.141-8
$15 million limitation for output facilities.
§1.141-9
Unrelated or disproportionate use test.
§1.141-10
Coordination with volume cap. [Reserved]
§1.141-11
Acquisition of nongovernmental output property. [Reserved]
§1.141-12
Remedial actions.
§1.141-13
Refunding issues.
§1.141-14
Anti-abuse rules.
§1.141-15
Effective/applicability dates.
§1.141-16
Effective dates for qualified private activity bond provisions.
§1.142-0
Table of contents.
§1.142-1
Exempt facility bonds.
§1.142-2
Remedial actions.
§1.142-3
Refunding Issues. [Reserved]
§1.142-4
Use of proceeds to provide a facility.
§1.142(a)(5)-1
Exempt facility bonds: Sewage facilities.
§1.142(a)(6)-1
Exempt facility bonds: solid waste disposal facilities.
§1.142(f)(4)-1
Manner of making election to terminate tax-exempt bond financing.
§1.143(g)-1
Requirements related to arbitrage.
§1.144-0
Table of contents.
§1.144-1
Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
§1.144-2
Remedial actions.
§1.145-0
Table of contents.
§1.145-1
Qualified 501(c)(3) bonds.
§1.145-2
Application of private activity bond regulations.
§1.147-0
Table of contents.
§1.147-1
Other requirements applicable to certain private activity bonds.
§1.147-2
Remedial actions.
§1.147(b)-1
Bond maturity limitation-treatment of working capital.
§1.147(f)-1
Public approval of private activity bonds.
§1.148-0
Scope and table of contents.
§1.148-1
Definitions and elections.
§1.148-2
General arbitrage yield restriction rules.
§1.148-3
General arbitrage rebate rules.
§1.148-4
Yield on an issue of bonds.
§1.148-5
Yield and valuation of investments.
§1.148-6
General allocation and accounting rules.
§1.148-7
Spending exceptions to the rebate requirement.
§1.148-8
Small issuer exception to rebate requirement.
§1.148-9
Arbitrage rules for refunding issues.
§1.148-10
Anti-abuse rules and authority of Commissioner.
§1.148-11
Effective/applicability dates.
§1.149(b)-1
Federally guaranteed bonds.
§1.149(d)-1
Limitations on advance refundings.
§1.149(e)-1
Information reporting requirements for tax-exempt bonds.
§1.149(g)-1
Hedge bonds.
§1.150-1
Definitions.
§1.150-2
Proceeds of bonds used for reimbursement.
§1.150-4
Change in use of facilities financed with tax-exempt private activity bonds.
§1.150-5
Filing notices and elections.

Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997

§§1.148-1A—1.148-6A
[Reserved]
§§1.148-9A—1.148-10A
[Reserved]
§1.148-11A
Effective dates.

Deductions for Personal Exemptions

§1.151-1
Deductions for personal exemptions.
§1.151-2
Additional exemptions for dependents.
§1.151-3
Definitions.
§1.151-4
Amount of deduction for each exemption under section 151.
§1.152-1
General definition of a dependent.
§1.152-2
Rules relating to general definition of dependent.
§1.152-3
Multiple support agreements.
§1.152-4
Special rule for a child of divorced or separated parents or parents who live apart.
§1.153-1
Determination of marital status.
§1.154
Statutory provisions; cross references.

Itemized Deductions for Individuals and Corporations

§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.
§1.162-7
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.
§1.162-25T
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.
§1.163-1
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.
§1.163-4
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).
§1.163-6T
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.
§1.164-4
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.
§1.165-10
Wagering losses.
§1.165-11
Election to take disaster loss deduction for preceding year.
§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.
§1.166-5
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)-11
Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970.
§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.
§1.168(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-4
Definitions.
§1.168A-5
Adjusted basis of emergency facility.
§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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