Items Not Deductible
Index
- 26 C.F.R. § 1.261-1 General Rule For Disallowance of Deductions
- 26 C.F.R. § 1.262-1 Personal, Living, and Family Expenses
- 26 C.F.R. § 1.263(a)-0 Outline of Regulations Under Section 263(a)
- 26 C.F.R. § 1.263(a)-1 Capital Expenditures; In General
- 26 C.F.R. § 1.263(a)-0T Table of Contents (Temporary)
- 26 C.F.R. § 1.263(a)-2 Amounts Paid to Acquire Or Produce Tangible Property
- 26 C.F.R. § 1.263(a)-3 Amounts Paid to Improve Tangible Property
- 26 C.F.R. § 1.263(a)-4 Amounts Paid to Acquire Or Create Intangibles
- 26 C.F.R. § 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
- 26 C.F.R. § 1.263(a)-6 Election to Deduct Or Capitalize Certain Expenditures
- 26 C.F.R. § 1.263(b)-1 Expenditures For Advertising Or Promotion of Good Will
- 26 C.F.R. § 1.263(c)-1 Intangible Drilling and Development Costs In the Case of Oil and Gas Wells
- 26 C.F.R. § 1.263(e)-1 Expenditures In Connection With Certain Railroad Rolling Stock
- 26 C.F.R. § 1.263(f)-1 Reasonable Repair Allowance
- 26 C.F.R. § 1.263A-0 Outline of Regulations Under Section 263a
- 26 C.F.R. § 1.263A-1 Uniform Capitalization of Costs
- 26 C.F.R. § 1.263A-2 Rules Relating to Property Produced By the Taxpayer
- 26 C.F.R. § 1.263A-3 Rules Relating to Property Acquired For Resale
- 26 C.F.R. § 1.263A-4 Rules For Property Produced In a Farming Business
- 26 C.F.R. § 1.263A-5 Exception For Qualified Creative Expenses Incurred By Certain Free-Lance Authors, Photographers, and Artists. [Reserved]
- 26 C.F.R. § 1.263A-6 Rules For Foreign Persons. [Reserved]
- 26 C.F.R. § 1.263A-7 Changing a Method of Accounting Under Section 263a
- 26 C.F.R. § 1.263A-8 Requirement to Capitalize Interest
- 26 C.F.R. § 1.263a-7 Changing a Method of Accounting Under Section 263a
- 26 C.F.R. § 1.263a-8 Requirement to Capitalize Interest
- 26 C.F.R. § 1.263A-9 The Avoided Cost Method
- 26 C.F.R. § 1.263a-9 The Avoided Cost Method
- 26 C.F.R. § 1.263A-10 Unit of Property
- 26 C.F.R. § 1.263A-11 Accumulated Production Expenditures
- 26 C.F.R. § 1.263a-10 Unit of Property
- 26 C.F.R. § 1.263a-11 Accumulated Production Expenditures
- 26 C.F.R. § 1.263A-12 Production Period
- 26 C.F.R. § 1.263A-13 Oil and Gas Activities
- 26 C.F.R. § 1.263a-12 Production Period
- 26 C.F.R. § 1.263a-13 Oil and Gas Activities
- 26 C.F.R. § 1.263A-14 Rules For Related Persons
- 26 C.F.R. § 1.263a-14 Rules For Related Persons
- 26 C.F.R. § 1.263A-15 Effective Dates, Transitional Rules, and Anti-Abuse Rule
- 26 C.F.R. § 1.263a-15 Effective Dates, Transitional Rules, and Anti-Abuse Rule
- 26 C.F.R. § 1.264-1 Premiums On Life Insurance Taken Out In a Trade Or Business
- 26 C.F.R. § 1.264-2 Single Premium Life Insurance, Endowment, Or Annuity Contracts
- 26 C.F.R. § 1.264-3 Effective Date; Taxable Years Ending After March 1, 1954, Subject to the Internal Revenue Code of 1939
- 26 C.F.R. § 1.264-4 Other Life Insurance, Endowment, Or Annuity Contracts
- 26 C.F.R. § 1.265-1 Expenses Relating to Tax-Exempt Income
- 26 C.F.R. § 1.265-2 Interest Relating to Tax Exempt Income
- 26 C.F.R. § 1.265-3 Nondeductibility of Interest Relating to Exempt-Interest Dividends
- 26 C.F.R. § 1.266-1 Taxes and Carrying Charges Chargeable to Capital Account and Treated As Capital Items
- 26 C.F.R. § 1.267A-1 Disallowance of Certain Interest and Royalty Deductions
- 26 C.F.R. § 1.267A-2 Hybrid and Branch Arrangements
- 26 C.F.R. § 1.267A-3 Income Inclusions and Amounts Not Treated As Disqualified Hybrid Amounts
- 26 C.F.R. § 1.267A-4 Disqualified Imported Mismatch Amounts
- 26 C.F.R. § 1.267A-5 Definitions and Special Rules
- 26 C.F.R. § 1.267A-6 Examples
- 26 C.F.R. § 1.267A-7 Applicability Dates
- 26 C.F.R. § 1.267(a)-1 Deductions Disallowed
- 26 C.F.R. § 1.267(a)-2T Temporary Regulations; Questions and Answers Arising Under the Tax Reform Act of 1984 (Temporary)
- 26 C.F.R. § 1.267(a)-3 Deduction of Amounts Owed to Related Foreign Persons
- 26 C.F.R. § 1.267(b)-1 Relationships
- 26 C.F.R. § 1.267(c)-1 Constructive Ownership of Stock
- 26 C.F.R. § 1.267(d)-1 Amount of Gain Where Loss Previously Disallowed
- 26 C.F.R. § 1.267(d)-2 Effective/applicability Dates
- 26 C.F.R. § 1.267(f)-1 Controlled Groups
- 26 C.F.R. § 1.268-1 Items Attributable to an Unharvested Crop Sold With the Land
- 26 C.F.R. § 1.269-1 Meaning and Use of Terms
- 26 C.F.R. § 1.269-2 Purpose and Scope of Section 269
- 26 C.F.R. § 1.269-3 Instances In Which Section 269(a) Disallows a Deduction, Credit, Or Other Allowance
- 26 C.F.R. § 1.269-4 Power of District Director to Allocate Deduction, Credit, Or Allowance In Part
- 26 C.F.R. § 1.269-5 Time of Acquisition of Control
- 26 C.F.R. § 1.269-6 Relationship of Section 269 to Section 382 Before the Tax Reform Act of 1986
- 26 C.F.R. § 1.269-7 Relationship of Section 269 to Sections 382 and 383 After the Tax Reform Act of 1986
- 26 C.F.R. § 1.269B-1 Stapled Foreign Corporations
- 26 C.F.R. § 1.270-1 Limitation On Deductions Allowable to Individuals In Certain Cases
- 26 C.F.R. § 1.271-1 Debts Owed By Political Parties
- 26 C.F.R. § 1.272-1 Expenditures Relating to Disposal of Coal Or Domestic Iron Ore
- 26 C.F.R. § 1.273-1 Life Or Terminable Interests
- 26 C.F.R. § 1.274-1 Disallowance of Certain Entertainment, Gift and Travel Expenses
- 26 C.F.R. § 1.274-2 Disallowance of Deductions For Certain Expenses For Entertainment, Amusement, Recreation, Or Travel
- 26 C.F.R. § 1.274-3 Disallowance of Deduction For Gifts
- 26 C.F.R. § 1.274-4 Disallowance of Certain Foreign Travel Expenses
- 26 C.F.R. § 1.274-5 Substantiation Requirements
- 26 C.F.R. § 1.274-5T Substantiation Requirements (Temporary)
- 26 C.F.R. § 1.274-6 Expenditures Deductible Without Regard to Trade Or Business Or Other Income Producing Activity
- 26 C.F.R. § 1.274-6T Substantiation With Respect to Certain Types of Listed Property For Taxable Years Beginning After 1985 (Temporary)
- 26 C.F.R. § 1.274-7 Treatment of Certain Expenditures With Respect to Entertainment-Type Facilities
- 26 C.F.R. § 1.274-8 Effective/applicability Date
- 26 C.F.R. § 1.274-9 Entertainment Provided to Specified Individuals
- 26 C.F.R. § 1.274-10 Special Rules For Aircraft Used For Entertainment
- 26 C.F.R. § 1.274-11 Disallowance of Deductions For Certain Entertainment, Amusement, Or Recreation Expenditures Paid Or Incurred After December 31, 2017
- 26 C.F.R. § 1.274-12 Limitation On Deductions For Certain Food Or Beverage Expenses Paid Or Incurred After December 31, 2017
- 26 C.F.R. § 1.274-13 Disallowance of Deductions For Certain Qualified Transportation Fringe Expenditures
- 26 C.F.R. § 1.274-14 Disallowance of Deductions For Certain Transportation and Commuting Benefit Expenditures
- 26 C.F.R. § 1.275-1 Deduction Denied In Case of Certain Taxes
- 26 C.F.R. § 1.276-1 Disallowance of Deductions For Certain Indirect Contributions to Political Parties
- 26 C.F.R. § 1.278-1 Capital Expenditures Incurred In Planting and Developing Citrus and Almond Groves
- 26 C.F.R. § 1.279-1 General Rule; Purpose
- 26 C.F.R. § 1.279-2 Amount of Disallowance of Interest On Corporate Acquisition Indebtedness
- 26 C.F.R. § 1.279-3 Corporate Acquisition Indebtedness
- 26 C.F.R. § 1.279-4 Special Rules
- 26 C.F.R. § 1.279-5 Rules For Application of Section 279(b)
- 26 C.F.R. § 1.279-6 Application of Section 279 to Certain Affiliated Groups
- 26 C.F.R. § 1.279-7 Effect On Other Provisions
- 26 C.F.R. § 1.280B-1 Demolition of Structures
- 26 C.F.R. § 1.280C-1 Disallowance of Certain Deductions For Wage Or Salary Expenses
- 26 C.F.R. § 1.280C-3 Disallowance of Certain Deductions For Qualified Clinical Testing Expenses When Section 28 Credit Is Allowable
- 26 C.F.R. § 1.280c-1 Disallowance of Certain Deductions For Wage Or Salary Expenses
- 26 C.F.R. § 1.280C-4 Credit For Increasing Research Activities
- 26 C.F.R. § 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)
- 26 C.F.R. § 1.280C-4T Removed
- 26 C.F.R. § 1.280F-2T Limitations On Recovery Deductions and the Investment Tax Credit For Certain Passenger Automobiles (Temporary)
- 26 C.F.R. § 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)
- 26 C.F.R. § 1.280F-4T Special Rules For Listed Property (Temporary)
- 26 C.F.R. § 1.280f-2T Limitations On Recovery Deductions and the Investment Tax Credit For Certain Passenger Automobiles (Temporary)
- 26 C.F.R. § 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)
- 26 C.F.R. § 1.280F-5T Leased Property (Temporary)
- 26 C.F.R. § 1.280F-6 Special Rules and Definitions
- 26 C.F.R. § 1.280f-4T Special Rules For Listed Property (Temporary)
- 26 C.F.R. § 1.280f-5T Leased Property (Temporary)
- 26 C.F.R. § 1.280F-7 Property Leased After December 31, 1986
- 26 C.F.R. § 1.280G-1 Golden Parachute Payments
- 26 C.F.R. § 1.280f-6 Special Rules and Definitions
- 26 C.F.R. § 1.280H-0T Table of Contents (Temporary)
- 26 C.F.R. § 1.280f-7 Property Leased After December 31, 1986
- 26 C.F.R. § 1.280H-1T Limitation On Certain Amounts Paid to Employee-Owners By Personal Service Corporations Electing Alternative Taxable Years (Temporary)