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Title 26

Displaying title 26, up to date as of 7/14/2026. Title 26 was last amended 7/10/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Itemized Deductions for Individuals and Corporations (Continued)   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Itemized Deductions for Individuals and Corporations (Continued)1.170-3 – 1.199A-12
§ 1.170-3Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
§ 1.170A-1Charitable, etc., contributions and gifts; allowance of deduction.
§ 1.170A-2Amounts paid to maintain certain students as members of the taxpayer's household.
§ 1.170A-3Reduction of charitable contribution for interest on certain indebtedness.
§ 1.170A-4Reduction in amount of charitable contributions of certain appreciated property.
§ 1.170A-4ASpecial rule for the deduction of certain charitable contributions of inventory and other property.
§ 1.170A-5Future interests in tangible personal property.
§ 1.170A-6Charitable contributions in trust.
§ 1.170A-7Contributions not in trust of partial interests in property.
§ 1.170A-8Limitations on charitable deductions by individuals.
§ 1.170A-9Definition of section 170(b)(1)(A) organization.
§ 1.170A-10Charitable contributions carryovers of individuals.
§ 1.170A-11Limitation on, and carryover of, contributions by corporations.
§ 1.170A-12Valuation of a remainder interest in real property for contributions made after July 31, 1969.
§ 1.170A-13Recordkeeping and return requirements for deductions for charitable contributions.
§ 1.170A-14Qualified conservation contributions.
§ 1.170A-15Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.
§ 1.170A-16Substantiation and reporting requirements for noncash charitable contributions.
§ 1.170A-17Qualified appraisal and qualified appraiser.
§ 1.170A-18Contributions of clothing and household items.
§ 1.171-1Bond premium.
§ 1.171-2Amortization of bond premium.
§ 1.171-3Special rules for certain bonds.
§ 1.171-4Election to amortize bond premium on taxable bonds.
§ 1.171-5Effective date and transition rules.
§ 1.172-1Net operating loss deduction.
§ 1.172-2Net operating loss in case of a corporation.
§ 1.172-3Net operating loss in case of a taxpayer other than a corporation.
§ 1.172-4Net operating loss carrybacks and net operating loss carryovers.
§ 1.172-5Taxable income which is subtracted from net operating loss to determine carryback or carryover.
§ 1.172-6Illustration of net operating loss carrybacks and carryovers.
§ 1.172-7Joint return by husband and wife.
§ 1.172-8Net operating loss carryovers for regulated transportation corporations.
§ 1.172-9Election with respect to portion of net operating loss attributable to foreign expropriation loss.
§ 1.172-10Net operating losses of real estate investment trusts.
§ 1.172-13Product liability losses.
§ 1.173-1Circulation expenditures.
§ 1.174-1Research and experimental expenditures; in general.
§ 1.174-2Definition of research and experimental expenditures.
§ 1.174-3Treatment as expenses.
§ 1.174-4Treatment as deferred expenses.
§ 1.175-1Soil and water conservation expenditures; in general.
§ 1.175-2Definition of soil and water conservation expenditures.
§ 1.175-3Definition of “the business of farming.”
§ 1.175-4Definition of “land used in farming.”
§ 1.175-5Percentage limitation and carryover.
§ 1.175-6Adoption or change of method.
§ 1.175-7Allocation of expenditures in certain circumstances.
§ 1.178-1Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
§ 1.179-0Table of contents for section 179 expensing rules.
§ 1.179-1Election to expense certain depreciable assets.
§ 1.179-2Limitations on amount subject to section 179 election.
§ 1.179-3Carryover of disallowed deduction.
§ 1.179-4Definitions.
§ 1.179-5Time and manner of making election.
§ 1.179-6Effective/applicability dates.
§ 1.179A-1 [Reserved]
§ 1.179B-1TDeduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
§ 1.179C-1Election to expense certain refineries.
§§ 1.179D-1-1.179D-2 [Reserved]
§ 1.179D-3Rules relating to the increased deduction for prevailing wage and apprenticeship.
§ 1.180-1Expenditures by farmers for fertilizer, etc.
§ 1.180-2Time and manner of making election and revocation.
§ 1.181-0Table of contents.
§ 1.181-1Deduction for qualified film and television production costs.
§ 1.181-2Election to deduct production costs.
§ 1.181-3Qualified film or television production.
§ 1.181-4Special rules.
§ 1.181-5Examples.
§ 1.181-6Effective/applicability date.
§ 1.182-1Expenditures by farmers for clearing land; in general.
§ 1.182-2Definition of “the business of farming.”
§ 1.182-3Definition, exceptions, etc., relating to deductible expenditures.
§ 1.182-4Definition of “land suitable for use in farming”, etc.
§ 1.182-5Limitation.
§ 1.182-6Election to deduct land clearing expenditures.
§ 1.183-1Activities not engaged in for profit.
§ 1.183-2Activity not engaged in for profit defined.
§ 1.183-3 Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
§ 1.183-4Taxable years affected.
§ 1.186-1Recoveries of damages for antitrust violations, etc.
§ 1.187-1Amortization of certain coal mine safety equipment.
§ 1.187-2Definitions.
§ 1.188-1Amortization of certain expenditures for qualified on-the-job training and child care facilities.
§ 1.190-1Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
§ 1.190-2Definitions.
§ 1.190-3Election to deduct architectural and transportation barrier removal expenses.
§ 1.193-1Deduction for tertiary injectant expenses.
§ 1.194-1Amortization of reforestation expenditures.
§ 1.194-2Amount of deduction allowable.
§ 1.194-3Definitions.
§ 1.194-4Time and manner of making election.
§ 1.195-1Election to amortize start-up expenditures.
§ 1.195-2Technical termination of a partnership.
§ 1.197-0Table of contents.
§ 1.197-1TCertain elections for intangible property (temporary).
§ 1.197-2Amortization of goodwill and certain other intangibles.
§ 1.199A-0Table of contents.
§ 1.199A-1Operational rules.
§ 1.199A-2Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
§ 1.199A-3Qualified business income, qualified REIT dividends, and qualified PTP income.
§ 1.199A-4Aggregation.
§ 1.199A-5Specified service trades or businesses and the trade or business of performing services as an employee.
§ 1.199A-6Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
§ 1.199A-7Section 199A(a) Rules for Cooperatives and their patrons.
§ 1.199A-8Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
§ 1.199A-9Domestic production gross receipts.
§ 1.199A-10Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
§ 1.199A-11Wage limitation for the section 199A(g) deduction.
§ 1.199A-12Expanded affiliated groups.
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