ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Section 1.161-1 - Allowance of deductions
Section 1.162-1 - Business expenses
Section 1.162(k)-1 - Disallowance of deduction for reacquisition payments
Section 1.162-2 - Traveling expenses
Section 1.162-3 - Materials and supplies
Section 1.162-4 - Repairs
Section 1.162-5 - Expenses for education
Section 1.162-7 - Compensation for personal services
Section 1.162-8 - Treatment of excessive compensation
Section 1.162-9 - Bonuses to employees
Section 1.162-10 - Certain employee benefits
Section 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)
Section 1.162-11 - Rentals
Section 1.162-12 - Expenses of farmers
Section 1.162-13 - Depositors' guaranty fund
Section 1.162-14 - Expenditures for advertising or promotion of good will
Section 1.162-15 - Contributions, dues, etc
Section 1.162-16 - Cross reference
Section 1.162-17 - Reporting and substantiation of certain business expenses of employees
Section 1.162-18 - Illegal bribes and kickbacks
Section 1.162-19 - Capital contributions to Federal National Mortgage Association
Section 1.162-20 - Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising
Section 1.162-21 - Denial of deduction for certain fines, penalties, and other amounts
Section 1.162-22 - Treble damage payments under the antitrust laws
Section 1.162-24 - Travel expenses of state legislators
Section 1.162-25 - Deductions with respect to noncash fringe benefits
Section 1.162-25T - Deductions with respect to noncash fringe benefits (temporary)
Section 1.162-27 - Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018
Section 1.162-28 - Allocation of costs to lobbying activities
Section 1.162-29 - Influencing legislation
Section 1.162-31 - The $500,000 deduction limitation for remuneration provided by certain health insurance providers
Section 1.162-32 - Expenses paid or incurred for lodging when not traveling away from home
Section 1.162-33 - Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017
Section 1.163(j)-0 - Table of contents
Section 1.163-1 - Interest deduction in general
Section 1.163(j)-1 - Definitions
Section 1.163-2 - Installment purchases where interest charge is not separately stated
Section 1.163(j)-2 - Deduction for business interest expense limited
Section 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969
Section 1.163(j)-3 - Relationship of the section 163(j) limitation to other provisions affecting interest
Section 1.163(j)-4 - General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations
Section 1.163-4 - Deduction for original issue discount on certain obligations issued after May 27, 1969
Section 1.163(j)-5 - General rules governing disallowed business interest expense carryforwards for C corporations
Section 1.163-5 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
Section 1.163-5T - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)
Section 1.163(j)-6 - Application of the section 163(j) limitation to partnerships and subchapter S corporations
Section 1.163-6T - Reduction of deduction where section 25 credit taken (temporary)
Section 1.163-7 - Deduction for OID on certain debt instruments
Section 1.163(j)-7 - Application of the section 163(j) limitation to foreign corporations and United States shareholders
Section 1.163(j)-8 - Reserved
Section 1.163-8T - Allocation of interest expense among expenditures (temporary)
Section 1.163(j)-9 - Elections for excepted trades or businesses; safe harbor for certain REITs
Section 1.163-9T - Personal interest (temporary)
Section 1.163(j)-10 - Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business
Section 1.163-10T - Qualified residence interest (temporary)
Section 1.163-11 - Allocation of certain prepaid qualified mortgage insurance premiums
Section 1.163(j)-11 - Transition rules
Section 1.163-12 - Deduction of original issue discount on instrument held by related foreign person
Section 1.163-13 - Treatment of bond issuance premium
Section 1.163-15 - Debt proceeds distributed from any taxpayer account or from cash
Section 1.164-1 - Deduction for taxes
Section 1.164-2 - Deduction denied in case of certain taxes
Section 1.164-3 - Definitions and special rules
Section 1.164-4 - Taxes for local benefits
Section 1.164-5 - Certain retail sales taxes and gasoline taxes
Section 1.164-6 - Apportionment of taxes on real property between seller and purchaser
Section 1.164-7 - Taxes of shareholder paid by corporation
Section 1.164-8 - Payments for municipal services in atomic energy communities
Section 1.165-1 - Losses
Section 1.165-2 - Obsolescence of nondepreciable property
Section 1.165-3 - Demolition of buildings
Section 1.165-4 - Decline in value of stock
Section 1.165-5 - Worthless securities
Section 1.165-6 - Farming losses
Section 1.165-7 - Casualty losses
Section 1.165-8 - Theft losses
Section 1.165-9 - Sale of residential property
Section 1.165-10 - Wagering losses
Section 1.165-11 - Election to take disaster loss deduction for preceding year
Section 1.165-12 - Denial of deduction for losses on registration-required obligations not in registered form
Section 1.166-1 - Bad debts
Section 1.166-2 - Evidence of worthlessness
Section 1.166-3 - Partial or total worthlessness
Section 1.166-4 - Reserve for bad debts
Section 1.166-5 - Nonbusiness debts
Section 1.166-6 - Sale of mortgaged or pledged property
Section 1.166-7 - Worthless bonds issued by an individual
Section 1.166-8 - Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976
Section 1.166-9 - Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date
Section 1.166-10 - Reserve for guaranteed debt obligations
Section 1.167(b)-0 - Methods of computing depreciation
Section 1.167(a)-1 - Depreciation in general
Section 1.167(b)-1 - Straight line method
Section 1.167(e)-1 - Change in method
Section 1.167(f)-1 - Reduction of salvage value taken into account for certain personal property
Section 1.167(g)-1 - Basis for depreciation
Section 1.167(h)-1 - Life tenants and beneficiaries of trusts and estates
Section 1.167(a)-2 - Tangible property
Section 1.167(b)-2 - Declining balance method
Section 1.167(a)-3 - Intangibles
Section 1.167(b)-3 - Sum of the years-digits method
Section 1.167(a)-4 - Leased property
Section 1.167(b)-4 - Other methods
Section 1.167(a)-5 - Apportionment of basis
Section 1.167(a)-5T - Application of section 1060 to section 167 (temporary)
Section 1.167(a)-6 - Depreciation in special cases
Section 1.167(a)-7 - Accounting for depreciable property
Section 1.167(a)-8 - Retirements
Section 1.167(a)-9 - Obsolescence
Section 1.167(a)-10 - When depreciation deduction is allowable
Section 1.167(a)-11 - Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970
Section 1.167(a)-12 - Depreciation based on class lives for property first placed in service before January 1, 1971
Section 1.167(a)-13T - Certain elections for intangible property (temporary)
Section 1.167(a)-14 - Treatment of certain intangible property excluded from section 197
Section 1.168(k)-0 - Table of contents
Section 1.168(a)-1 - Modified accelerated cost recovery system
Section 1.168(b)-1 - Definitions
Section 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property
Section 1.168(k)-1 - Additional first year depreciation deduction
Section 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary)
Section 1.168(k)-2 - Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017
Section 1.168-5 - Special rules
Section 1.168A-1 - Amortization of emergency facilities; general rule
Section 1.168A-2 - Election of amortization
Section 1.168A-3 - Election to discontinue amortization
Section 1.168A-4 - Definitions
Section 1.168A-5 - Adjusted basis of emergency facility
Section 1.168A-6 - Depreciation of portion of emergency facility not subject to amortization
Section 1.168A-7 - Payment by United States of unamortized cost of facility
Section 1.169-1 - Amortization of pollution control facilities
Section 1.169-2 - Definitions
Section 1.169-3 - Amortizable basis
Section 1.169-4 - Time and manner of making elections
Section 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969)
Section 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction
Section 1.170A-2 - Amounts paid to maintain certain students as members of the taxpayer's household
Section 1.170A-3 - Reduction of charitable contribution for interest on certain indebtedness
Section 1.170A-4 - Reduction in amount of charitable contributions of certain appreciated property
Section 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property
Section 1.170A-5 - Future interests in tangible personal property
Section 1.170A-6 - Charitable contributions in trust
Section 1.170A-7 - Contributions not in trust of partial interests in property
Section 1.170A-8 - Limitations on charitable deductions by individuals
Section 1.170A-9 - Definition of section 170(b)(1)(A) organization
Section 1.170A-10 - Charitable contributions carryovers of individuals
Section 1.170A-11 - Limitation on, and carryover of, contributions by corporations
Section 1.170A-12 - Valuation of a remainder interest in real property for contributions made after July 31, 1969
Section 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions
Section 1.170A-14 - Qualified conservation contributions
Section 1.170A-15 - Substantiation requirements for charitable contribution of a cash, check, or other monetary gift
Section 1.170A-16 - Substantiation and reporting requirements for noncash charitable contributions
Section 1.170A-17 - Qualified appraisal and qualified appraiser
Section 1.170A-18 - Contributions of clothing and household items
Section 1.171-1 - Bond premium
Section 1.171-2 - Amortization of bond premium
Section 1.171-3 - Special rules for certain bonds
Section 1.171-4 - Election to amortize bond premium on taxable bonds
Section 1.171-5 - Effective date and transition rules
Section 1.172-1 - Net operating loss deduction
Section 1.172-2 - Net operating loss in case of a corporation
Section 1.172-3 - Net operating loss in case of a taxpayer other than a corporation
Section 1.172-4 - Net operating loss carrybacks and net operating loss carryovers
Section 1.172-5 - Taxable income which is subtracted from net operating loss to determine carryback or carryover
Section 1.172-6 - Illustration of net operating loss carrybacks and carryovers
Section 1.172-7 - Joint return by husband and wife
Section 1.172-8 - Net operating loss carryovers for regulated transportation corporations
Section 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss
Section 1.172-10 - Net operating losses of real estate investment trusts
Section 1.172-13 - Product liability losses
Section 1.173-1 - Circulation expenditures
Section 1.174-1 - Research and experimental expenditures; in general
Section 1.174-2 - Definition of research and experimental expenditures
Section 1.174-3 - Treatment as expenses
Section 1.174-4 - Treatment as deferred expenses
Section 1.175-1 - Soil and water conservation expenditures; in general
Section 1.175-2 - Definition of soil and water conservation expenditures
Section 1.175-3 - Definition of "the business of farming."
Section 1.175-4 - Definition of "land used in farming."
Section 1.175-5 - Percentage limitation and carryover
Section 1.175-6 - Adoption or change of method
Section 1.175-7 - Allocation of expenditures in certain circumstances
Section 1.178-1 - Depreciation or amortization of improvements on leased property and cost of acquiring a lease
Section 1.179-0 - Table of contents for section 179 expensing rules
Section 1.179-1 - Election to expense certain depreciable assets
Section 1.179-2 - Limitations on amount subject to section 179 election
Section 1.179-3 - Carryover of disallowed deduction
Section 1.179-4 - Definitions
Section 1.179-5 - Time and manner of making election
Section 1.179-6 - Effective/applicability dates
Section 1.179A-1 - Reserved
Section 1.179B-1T - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary)
Section 1.179C-1 - Election to expense certain refineries
Section 1.179D-1-1.179D-2 - Reserved
Section 1.179D-3 - Rules relating to the increased deduction for prevailing wage and apprenticeship
Section 1.180-1 - Expenditures by farmers for fertilizer, etc
Section 1.180-2 - Time and manner of making election and revocation
Section 1.181-0 - Table of contents
Section 1.181-1 - Deduction for qualified film and television production costs
Section 1.181-2 - Election to deduct production costs
Section 1.181-3 - Qualified film or television production
Section 1.181-4 - Special rules
Section 1.181-5 - Examples
Section 1.181-6 - Effective/applicability date
Section 1.182-1 - Expenditures by farmers for clearing land; in general
Section 1.182-2 - Definition of "the business of farming."
Section 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures
Section 1.182-4 - Definition of "land suitable for use in farming", etc
Section 1.182-5 - Limitation
Section 1.182-6 - Election to deduct land clearing expenditures
Section 1.183-1 - Activities not engaged in for profit
Section 1.183-2 - Activity not engaged in for profit defined
Section 1.183-3 - Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
Section 1.183-4 - Taxable years affected
Section 1.186-1 - Recoveries of damages for antitrust violations, etc
Section 1.187-1 - Amortization of certain coal mine safety equipment
Section 1.187-2 - Definitions
Section 1.188-1 - Amortization of certain expenditures for qualified on-the-job training and child care facilities
Section 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Section 1.190-2 - Definitions
Section 1.190-3 - Election to deduct architectural and transportation barrier removal expenses
Section 1.193-1 - Deduction for tertiary injectant expenses
Section 1.194-1 - Amortization of reforestation expenditures
Section 1.194-2 - Amount of deduction allowable
Section 1.194-3 - Definitions
Section 1.194-4 - Time and manner of making election
Section 1.195-1 - Election to amortize start-up expenditures
Section 1.195-2 - Technical termination of a partnership
Section 1.197-0 - Table of contents
Section 1.197-1T - Certain elections for intangible property (temporary)
Section 1.197-2 - Amortization of goodwill and certain other intangibles
Section 1.199A-0 - Table of contents
Section 1.199A-1 - Operational rules
Section 1.199A-2 - Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property
Section 1.199A-3 - Qualified business income, qualified REIT dividends, and qualified PTP income
Section 1.199A-4 - Aggregation
Section 1.199A-5 - Specified service trades or businesses and the trade or business of performing services as an employee
Section 1.199A-6 - Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates
Section 1.199A-7 - Section 199A(a) Rules for Cooperatives and their patrons
Section 1.199A-8 - Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives
Section 1.199A-9 - Domestic production gross receipts
Section 1.199A-10 - Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules
Section 1.199A-11 - Wage limitation for the section 199A(g) deduction
Section 1.199A-12 - Expanded affiliated groups
Section 1.167(i)-1 - Depreciation of improvements in the case of mines, etc
Section 1.168(i)-0 - Table of contents for the general asset account rules
Section 1.168(i)-1 - General asset accounts
Section 1.168(i)-2 - Lease term
Section 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property
Section 1.168(i)-4 - Changes in use
Section 1.168(i)-5 - Table of contents
Section 1.168(i)-6 - Like-kind exchanges and involuntary conversions
Section 1.168(i)-7 - Accounting for MACRS property
Section 1.168(i)-8 - Dispositions of MACRS property
Section 1.162(l)-0 - Table of Contents
Section 1.162(l)-1 - Deduction for health insurance costs of self-employed individuals
Section 1.167(l)-1 - Limitations on reasonable allowance in case of property of certain public utilities
Section 1.167(l)-2 - Public utility property; election as to post-1969 property representing growth in capacity
Section 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc
Section 1.167(l)-4 - Public utility property; election to use asset depreciation range system
Section 1.167(c)-1 - Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4)
Section 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
Section 1.167(d)-1 - Agreement as to useful life and rates of depreciation
Section 1.168(d)-0 - Table of contents for the applicable convention rules
Section 1.168(d)-1 - Applicable conventions-half-year and mid-quarter conventions
Section 1.167(m)-1 - Class lives