Code of Federal Regulations: Containing a Codification of Documents of ...

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.

1.162-25 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.

1.163-1 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).

1.163-12 Deduction of original issue discount on instrument held by related foreign person.

1.163(d)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

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 in respect of losses attributable to a disaster.

1.165-12 Denial of deduction for losses on registration-required obligations not in registered form.

1.165-13T Questions and answers relating to the treatment of losses on certain straddle transactions entered into before the effective date of the Economic Recovery Tax Act of 1981, under section 108 of the Tax Reform Act of 1984 (temporary).

1.166-1 Bad debts.

1.166-2

1.166-3

Evidence of worthlessness.

Partial or total worthlessness.

1.166-3T Partial or total worthlessness (temporary).

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(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(1)-1 Depreciation of improvements in the case of mines, etc.

1.167(1)-1 Limitations on reasonable allowance in case of property of certain public utilities.

1.167(1)-2 Public utility property; election as to post-1969 property representing growth in capacity.

1.167(1) 3 Multiple regulation, asset acquisitions, reorganizations, etc.

1.167(1) 4 Public utility property; election to use asset depreciation range system.

1.167(m)-1 Class lives.

1.168-5 Special rules.

1.168(d)-0 Table of contents for the applicable convention rules.

1.168(d)-1 Applicable convention-Half-year and mid-quarter conventions.

1.168(f)(8)-1T Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary).

1.168(h)-1 Like-kind exchanges involving tax-exempt use property.

1.168(1) 0 Table of contents for the general asset account rules.

1.168(1)-1 General asset accounts.

1.168(1)-2 Lease term.

1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules

(temporary).

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 4 Time and manner of making elections

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

Section 1.61-2T also issued under 26 U.S.C. 61.

Section 1.61-21 also issued under 26 U.S.C. 61.

Sections 1.62-1T and 1.62-2 also issued under 26 U.S.C. 62;

Sections 1.67-2T and 1.67-3T also issued under 26 U.S.C. 67(c);

Section 1.67-3 also issued under 26 U.S.C. 67(c).

Sections 1.72-4, 1.72-5, 1.72–6, 1.72–7, 1.72-8, and 1.72–11 also issued under 26 U.S.C. 72(c).

Section 1.101-7 also issued under 26 U.S.C. 101(d)(2)(B)(ii);

Section 1.103-10 also issued under 26 U.S.C. 103(b)(6);

Section 1.103A-2 also issued under 26 U.S.C. 103A(j);

Section 1.108-1 also issued under 26 U.S.C. 108(e)(8) and 108(e)(10(B);

Section 1.108-2 also issued under 26 U.S.C. 108;

Section 1.108-3 also issued under 26 U.S.C. 108, 267, and 1502.

Section 1.108(c)-1 also issued under the authority of 26 U.S.C. 108(d)(9);

Sections 1.132–0 through 1.132-8T also issued under 26 U.S.C. 132;

Sections 1.148-0 through 1.148-11 also issued under 26 U.S.C. 148 (f), (g), and (i);

Sections 1.148-6 also issued under 26 U.S.C. 148 (f), (g), and (i);

Section 1.148-11T also issued under 26 U.S.C. 148(f), (g), and (i).

Section 1.149(b)-1 also issued under 26 U.S.C. 149(b)(3)(B) (v);
Section 1.149(d)-1 also issued under 26 U.S.C. 149(d)(7);
Section 1.149(e)-1 also issued under 26 U.S.C. 149(e);
Section 1.149(g)-1 also issued under 26 U.S.C. 149(g)(5);
Sections 1.150-4 also issued under 26 U.S.C. 150 (c)(5);
Section 1.163-8T also issued under 26 U.S.C. 469(k)(4);
Section 1.163-9T also issued under 26 U.S.C. 163(h)(3)(D);
Section 1.163-11T is also issued under 26 U.S.C. 163(h);
Section 1.165-12 also issued under 26 U.S.C. 165(j)(3);
Section 1.166-10 also issued under 26 U.S.C. 166(f);

Section 1.168(d)-1 also issued under 26 U.S.C. 168(d)(3);

Section 1.168(f)(8)–1T also added under sec. 112(c), Black Lung Benefits Revenue Act of 1981 (Pub. L. 97-119);

Section 1.168(h)-1 also issued under 26 U.S.C. 168.
Section 1.168(1)-1 also issued under 26 U.S.C. 168(i)(4).

Section 1.168(i)-2 also issued under 26 U.S.C. 168.
Section 1.168(j)-1T also added under 26 U.S.C. 168(j)(10);

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