Treasury Regulations, Subchapter A, Part 1, Sections 1.61-1.169 - Index

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Definition of Gross Income, Adjusted Gross Income, and Taxable Income
Sec. 1.61-1 Gross income
Sec. 1.61-2 Compensation for services, including fees, commissions, and similar items
Sec. 1.61-2T Taxation of fringe benefits - 1985 through 1988 (temporary)
Sec. 1.61-3 Gross income derived from business
Sec. 1.61-4 Gross income of farmers
Sec. 1.61-5 Allocations by cooperative associations; per-unit retain certificates - tax treatment as to cooperatives and patrons
Sec. 1.61-6 Gains derived from dealings in property
Sec. 1.61-7 Interest
Sec. 1.61-8 Rents and royalties
Sec. 1.61-9 Dividends
Sec. 1.61-10 Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts
Sec. 1.61-11 Pensions
Sec. 1.61-12 Income from discharge of indebtedness
Sec. 1.61-13 Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust
Sec. 1.61-14 Miscellaneous items of gross income
Sec. 1.61-15 Options received as payment of income
Sec. 1.61-21 Taxation of fringe benefits
Sec. 1.61-22 Taxation of split-dollar life insurance arrangements
Sec. 1.62-1 Adjusted gross income
Sec. 1.62-1T Adjusted gross income (temporary)
Sec. 1.62-2 Reimbursements and other expense allowance arrangements
Sec. 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions
Sec. 1.63-2 Cross reference
Sec. 1.66-1 Treatment of community income
Sec. 1.66-2 Treatment of community income where spouses live apart
Sec. 1.66-3 Denial of the Federal income tax benefits resulting from the operation of community property law where spouse not notified
Sec. 1.66-4 Request for relief from the Federal income tax liability resulting from the operation of community property law
Sec. 1.66-5 Effective date
Sec. 1.67-1T 2-percent floor on miscellaneous itemized deductions (temporary)
Sec. 1.67-2T Treatment of pass-through entities (temporary)
Sec. 1.67-3 Allocation of expenses by real estate mortgage investment conduits
Sec. 1.67-3T Allocation of expenses by real estate mortgage investment conduits (temporary)
Sec. 1.67-4T Allocation of expenses by nongrantor trusts and estates (temporary). (Reserved)
Items Specifically Included in Gross Income
Sec. 1.71-1 Alimony and separate maintenance payments; income to wife or former wife
Sec. 1.71-1T Alimony and separate maintenance payments (temporary)
Sec. 1.71-2 Effective date; taxable years ending after March 31, 1954, subject to the Internal Revenue Code of 1939
Sec. 1.72-1 Introduction
Sec. 1.72-2 Applicability of section
Sec. 1.72-3 Excludable amounts not income
Sec. 1.72-4 Exclusion ratio
Sec. 1.72-5 Expected return
Sec. 1.72-6 Investment in the contract
Sec. 1.72-7 Adjustment in investment where a contract contains a refund feature
Sec. 1.72-8 Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee
Sec. 1.72-9 Tables
Sec. 1.72-10 Effect of transfer of contracts on investment in the contract
Sec. 1.72-11 Amounts not received as annuity payments
Sec. 1.72-12 Effect of taking an annuity in lieu of a lump sum upon the maturity of a contract
Sec. 1.72-13 Special rule for employee contributions recoverable in three years
Sec. 1.72-14 Exceptions from application of principles of section 72
Sec. 1.72-15 Applicability of section 72 to accident or health plans
Sec. 1.72-16 Life insurance contracts purchased under qualified employee plans
Sec. 1.72-17 Special rules applicable to owner-employees
Sec. 1.72-17A Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees
Sec. 1.72-18 Treatment of certain total distributions with respect to self-employed individuals
Sec. 1.72(e)-1T Treatment of distributions where substantially all contributions are employee contributions (temporary)
Sec. 1.72(p)-1 Loans treated as distributions
Sec. 1.73-1 Services of child
Sec. 1.74-1 Prizes and awards
Sec. 1.75-1 Treatment of bond premiums in case of dealers in tax-exempt securities
Sec. 1.77-1 Election to consider Commodity Credit Corporation loans as income
Sec. 1.77-2 Effect of election to consider commodity credit loans as income
Sec. 1.78-1 Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit
Sec. 1.79-0 Group-term life insurance - definitions of certain terms
Sec. 1.79-1 Group-term life insurance - general rules
Sec. 1.79-2 Exceptions to the rule of inclusion
Sec. 1.79-3 Determination of amount equal to cost of group-term life insurance
Sec. 1.79-4T Questions and answers relating to the nondiscrimination requirements for group-term life insurance (temporary)
Sec. 1.82-1 Payments for or reimbursements of expenses of moving from one residence to another residence attributable to employment or self-employment
Sec. 1.83-1 Property transferred in connection with the performance of services
Sec. 1.83-2 Election to include in gross income in year of transfer
Sec. 1.83-3 Meaning and use of certain terms
Sec. 1.83-4 Special rules
Sec. 1.83-5 Restrictions that will never lapse
Sec. 1.83-6 Deduction by employer
Sec. 1.83-7 Taxation of nonqualified stock options
Sec. 1.83-8 Applicability of section and transitional rules
Sec. 1.84-1 Transfer of appreciated property to political organizations
Sec. 1.85-1 Unemployment compensation
Sec. 1.88-1 Nuclear decommissioning costs
Items Specifically Excluded From Gross Income
Sec. 1.101-1 Exclusion from gross income of proceeds of life insurance contracts payable by reason of death
Sec. 1.101-2 Employees' death benefits
Sec. 1.101-3 Interest payments
Sec. 1.101-4 Payment of life insurance proceeds at a date later than death
Sec. 1.101-5 Alimony, etc., payments
Sec. 1.101-6 Effective date
Sec. 1.101-7 Mortality table used to determine exclusion for deferred payments of life insurance proceeds
Sec. 1.102-1 Gifts and inheritances
Sec. 1.103-1 Interest upon obligations of a State, territory, etc
Sec. 1.103-2 Dividends from shares and stock of Federal agencies or instrumentalities
Sec. 1.103-3 Interest upon notes secured by mortgages executed to Federal agencies or instrumentalities
Sec. 1.103-4 Interest upon United States obligations
Sec. 1.103-5 Treasury bond exemption in the case of trusts or partnerships
Sec. 1.103-6 Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States
Sec. 1.103-7 Industrial development bonds
Sec. 1.103-8 Interest on bonds to finance certain exempt facilities
Sec. 1.103-9 Interest on bonds to finance industrial parks
Sec. 1.103-10 Exemption for certain small issues of industrial development bonds
Sec. 1.103-11 Bonds held by substantial users
Sec. 1.103-16 Obligations of certain volunteer fire departments
Sec. 1.103(n)-1T Limitation on aggregrate amount of private activity bonds (temporary)
Sec. 1.103(n)-2T Private activity bond defined (temporary)
Sec. 1.103(n)-3T Private activity bond limit (temporary)
Sec. 1.103(n)-4T Elective carryforward of unused private activity bond limit (temporary)
Sec. 1.103(n)-5T Certification of no consideration for allocation (temporary)
Sec. 1.103(n)-6T Determinations of population (temporary)
Sec. 1.103(n)-7T Election to allocate State ceiling to certain facilities for local furnishing of electricity (temporary)
Sec. 1.103A-2 Qualified mortgage bond
Sec. 1.104-1 Compensation for injuries or sickness
Sec. 1.105-1 Amounts attributable to employer contributions
Sec. 1.105-2 Amounts expended for medical care
Sec. 1.105-3 Payments unrelated to absence from work
Sec. 1.105-4 Wage continuation plans
Sec. 1.105-5 Accident and health plans
Sec. 1.105-6 Special rules for employees retired before January 27, 1975
Sec. 1.105-11 Self-insured medical reimbursement plan
Sec. 1.106-1 Contributions by employer to accident and health plans
Sec. 1.107-1 Rental value of parsonages
Sec. 1.108-1 Stock-for-debt exception not to apply in de minimis cases
Sec. 1.108-2 Acquisition of indebtedness by a person related to the debtor
Sec. 1.108-3 Intercompany losses and deductions
Sec. 1.108-4 Election to reduce basis of depreciable property under section 108(b)(5) of the Internal Revenue Code
Sec. 1.108-5 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
Sec. 1.108-6 Limitations on the exclusion of income from the discharge of qualified real property business indebtedness
Sec. 1.108-7 Reduction of attributes
Sec. 1.108(c)-1T (Reserved)
Sec. 1.109-1 Exclusion from gross income of lessor of real property of value of improvements erected by lessee
Sec. 1.110-1 Qualified lessee construction allowances
Sec. 1.111-1 Recovery of certain items previously deducted or credited
Sec. 1.112-1 Combat zone compensation of members of the Armed Forces
Sec. 1.113-1 Mustering-out payments for members of the Armed Forces
Sec. 1.117-1 Exclusion of amounts received as a scholarship or fellowship grant
Sec. 1.117-2 Limitations
Sec. 1.117-3 Definitions
Sec. 1.117-4 Items not considered as scholarships or fellowship grants
Sec. 1.117-5 Federal grants requiring future service as a Federal employee
Sec. 1.118-1 Contributions to the capital of a corporation
Sec. 1.119-1 Meals and lodging furnished for the convenience of the employer
Sec. 1.120-1 Statutory subsistence allowance received by police
Sec. 1.120-3 Notice of application for recognition of status of qualified group legal services plan
Sec. 1.121-1 Exclusion of gain from sale or exchange of a principal residence
Sec. 1.121-2 Limitations
Sec. 1.121-3 Reduced maximum exclusion for taxpayers failing to meet certain requirements
Sec. 1.121-4 Special rules
Sec. 1.121-5 Suspension of 5-year period for certain members of the uniformed services and Foreign Service
Sec. 1.122-1 Applicable rules relating to certain reduced uniformed services retirement pay
Sec. 1.123-1 Exclusion of insurance proceeds for reimbursement of certain living expenses
Sec. 1.125-2T Question and answer relating to the benefits that may be offered under a cafeteria plan (temporary)
Sec. 1.125-3 Effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans
Sec. 1.125-4 Permitted election changes
Sec. 1.125-4T Permitted election changes (temporary)
Sec. 1.127-1 Amounts received under a qualified educational assistance program
Sec. 1.127-2 Qualified educational assistance program
Sec. 1.132-0 Outline of regulations under section 132
Sec. 1.132-1 Exclusion from gross income for certain fringe benefits
Sec. 1.132-1T Exclusion from gross income of certain fringe benefits - 1985 through 1988 (temporary)
Sec. 1.132-2 No-additional-cost services
Sec. 1.132-2T No-additional-cost service - 1985 through 1988 (temporary)
Sec. 1.132-3 Qualified employee discounts
Sec. 1.132-3T Qualified employee discount - 1985 through 1988 (temporary)
Sec. 1.132-4 Line of business limitation
Sec. 1.132-4T Line of business limitation - 1985 through 1988 (temporary)
Sec. 1.132-5 Working condition fringes
Sec. 1.132-5T Working condition fringe - 1985 through 1988 (temporary)
Sec. 1.132-6 De minimis fringes
Sec. 1.132-6T De minimis fringe - 1985 through 1988 (temporary)
Sec. 1.132-7 Employer-operated eating facilities
Sec. 1.132-7T Treatment of employer-operated eating facilities - 1985 through 1988 (temporary)
Sec. 1.132-8 Fringe benefit nondiscrimination rules
Sec. 1.132-8T Nondiscrimination rules - 1985 through 1988 (temporary)
Sec. 1.132-9 Qualified transportation fringes
Sec. 1.133-1T Questions and answers relating to interest on certain loans used to acquire employer securities (temporary)
Sec. .141-0 Table of contents
Tax Exemption Requirements for State and Local Bonds
Sec. 1.141-1 Definitions and rules of general application
Sec. 1.141-2 Private activity bond tests
Sec. 1.141-3 Definition of private business use
Sec. 1.141-4 Private security or payment test
Sec. 1.141-5 Private loan financing test
Sec. 1.141-6 Allocation and accounting rules
Sec. 1.141-7 Special rules for output facilities
Sec. 1.141-8 $15 million limitation for output facilities
Sec. 1.141-9 Unrelated or disproportionate use test
Sec. 1.141-10 Coordination with volume cap. (Reserved)
Sec. 1.141-11 Acquisition of nongovernmental output property. (Reserved)
Sec. 1.141-12 Remedial actions
Sec. 1.141-13 Refunding issues. (Reserved)
Sec. 1.141-14 Anti-abuse rules
Sec. 1.141-15 Effective dates
Sec. .141-16 Effective dates for qualified private activity bond provisions
Sec. 1.142-0 Table of contents
Sec. 1.142-1 Exempt facility bonds
Sec. 1.142-2 Remedial actions
Sec. 1.142-3 Refunding Issues. (Reserved)
Sec. 1.142-4 Use of proceeds to provide a facility
Sec. 1.142(a)(5)-1 Exempt facility bonds: Sewage facilities
Sec. 1.142(f)(4)-1 Manner of making election to terminate tax-exempt bond financing
Sec. 1.144-0 Table of contents
Sec. 1.144-1 Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds
Sec. 1.144-2 Remedial actions
Sec. 1.145-0 Table of contents
Sec. 1.145-1 Qualified 501(c)(3) bonds
Sec. 1.145-2 Application of private activity bond regulations
Sec. 1.147-0 Table of contents
Sec. 1.147-1 Other requirements applicable to certain private activity bonds
Sec. 1.147-2 Remedial actions
Sec. 1.147(b)-1 Bond maturity limitation-treatment of working capital
Sec. 1.148-0 Scope and table of contents
Sec. 1.148-1 Definitions and elections
Sec. 1.148-2 General arbitrage yield restriction rules
Sec. 1.148-3 General arbitrage rebate rules
Sec. 1.148-4 Yield on an issue of bonds
Sec. 1.148-5 Yield and valuation of investments
Sec. 1.148-6 General allocation and accounting rules
Sec. 1.148-7 Spending exceptions to the rebate requirement
Sec. 1.148-8 Small issuer exception to rebate requirement
Sec. 1.148-9 Arbitrage rules for refunding issues
Sec. 1.148-10 Anti-abuse rules and authority of Commissioner
Sec. 1.148-11 Effective dates
Sec. 1.149(b)-1 Federally guaranteed bonds
Sec. 1.149(d)-1 Limitations on advance refundings
Sec. 1.149(e)-1 Information reporting requirements for tax-exempt bonds
Sec. 1.149(g)-1 Hedge bonds
Sec. 1.150-1 Definitions
Sec. 1.150-2 Proceeds of bonds used for reimbursement
Sec. 1.150-4 Change in use of facilities financed with tax-exempt private activity bonds
Sec. 1.150-5 Filing notices and elections
Regulations Applicable to Certain Bonds Sold Prior to July 8, 1997
Sec. 1.148-1A Definitions and elections
Sec. 1.148-2A General arbitrage yield restriction rules
Sec. 1.148-3A General arbitrage rebate rules
Sec. 1.148-4A Yield on an issue of bonds
Sec. 1.148-5A Yield and valuation of investments
Sec. 1.148-6A General allocation and accounting rules
Sec. 1.148-9A Arbitrage rules for refunding issues
Sec. 1.148-10A Anti-abuse rules and authority of Commissioner
Sec. 1.148-11A Effective dates
Sec. 1.149(d)-1A Limitations on advance refundings
Sec. 1.150-1A Definitions
Deductions for Personal Exemptions
Sec. 1.151-1 Deductions for personal exemptions
Sec. 1.151-2 Additional exemptions for dependents
Sec. 1.151-3 Definitions
Sec. 1.151-4 Amount of deduction for each exemption under section 151
Sec. 1.152-1 General definition of a dependent
Sec. 1.152-2 Rules relating to general definition of dependent
Sec. 1.152-3 Multiple support agreements
Sec. 1.152-4 Support test in case of child of divorced or separated parents
Sec. 1.152-4T Dependency exemption in the case of a child of divorced parents, etc. (temporary)
Sec. 1.153-1 Determination of marital status
Sec. 1.154 Statutory provisions; cross references
Itemized Deductions for Individuals and Corporations
Sec. 1.161-1 Allowance of deductions
Sec. 1.162-1 Business expenses
Sec. 1.162-2 Traveling expenses
Sec. 1.162-3 Cost of materials
Sec. 1.162-4 Repairs
Sec. 1.162-5 Expenses for education
Sec. 1.162-6 Professional expenses
Sec. 1.162-7 Compensation for personal services
Sec. 1.162-8 Treatment of excessive compensation
Sec. 1.162-9 Bonuses to employees
Sec. 1.162-10 Certain employee benefits
Sec. 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)
Sec. 1.162-11 Rentals
Sec. 1.162-12 Expenses of farmers
Sec. 1.162-13 Depositors' guaranty fund
Sec. 1.162-14 Expenditures for advertising or promotion of good will
Sec. 1.162-15 Contributions, dues, etc
Sec. 1.162-16 Cross reference
Sec. 1.162-17 Reporting and substantiation of certain business expenses of employees
Sec. 1.162-18 Illegal bribes and kickbacks
Sec. 1.162-19 Capital contributions to Federal National Mortgage Association
Sec. 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising
Sec. 1.162-21 Fines and penalties
Sec. 1.162-22 Treble damage payments under the antitrust laws
Sec. 1.162-25 Deductions with respect to noncash fringe benefits
Sec. 1.162-25T Deductions with respect to noncash fringe benefits (temporary)
Sec. 1.162-27 Certain employee remuneration in excess of $1,000,000
Sec. 1.162-28 Allocation of costs to lobbying activities
Sec. 1.162-29 Influencing legislation
Sec. 1.163-1 Interest deduction in general
Sec. 1.163-2 Installment purchases where interest charge is not separately stated
Sec. 1.163-3 Deduction for discount on bond issued on or before May 27, 1969
Sec. 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969
Sec. 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
Sec. 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)
Sec. 1.163-6T Reduction of deduction where section 25 credit taken (temporary)
Sec. 1.163-7 Deduction for OID on certain debt instruments
Sec. 1.163-8T Allocation of interest expense among expenditures (temporary)
Sec. 1.163-9T Personal interest (temporary)
Sec. 1.163-10T Qualified residence interest (temporary)
Sec. 1.163-12 Deduction of original issue discount on instrument held by related foreign person
Sec. 1.163-13 Treatment of bond issuance premium
Sec. 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
Sec. 1.163(d)-1T 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 (temporary)
Sec. 1.164-1 Deduction for taxes
Sec. 1.164-2 Deduction denied in case of certain taxes
Sec. 1.164-3 Definitions and special rules
Sec. 1.164-4 Taxes for local benefits
Sec. 1.164-5 Certain retail sales taxes and gasoline taxes
Sec. 1.164-6 Apportionment of taxes on real property between seller and purchaser
Sec. 1.164-7 Taxes of shareholder paid by corporation
Sec. 1.164-8 Payments for municipal services in atomic energy communities
Sec. 1.165-1 Losses
Sec. 1.165-2 Obsolescence of nondepreciable property
Sec. 1.165-3 Demolition of buildings
Sec. 1.165-4 Decline in value of stock
Sec. 1.165-5 Worthless securities
Sec. 1.165-6 Farming losses
Sec. 1.165-7 Casualty losses
Sec. 1.165-8 Theft losses
Sec. 1.165-9 Sale of residential property
Sec. 1.165-10 Wagering losses
Sec. 1.165-11 Election in respect of losses attributable to a disaster
Sec. 1.165-12 Denial of deduction for losses on registration-required obligations not in registered form
Sec. 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)
Sec. 1.166-1 Bad debts
Sec. 1.166-2 Evidence of worthlessness
Sec. 1.166-3 Partial or total worthlessness
Sec. 1.166-4 Reserve for bad debts
Sec. 1.166-5 Nonbusiness debts
Sec. 1.166-6 Sale of mortgaged or pledged property
Sec. 1.166-7 Worthless bonds issued by an individual
Sec. 1.166-8 Losses of guarantors, endorsers, and indemnitors incurred on agreements made before January 1, 1976
Sec. 1.166-9 Losses of guarantors, endorsers, and indemnitors incurred, on agreements made after December 31, 1975, in taxable years beginning after such date
Sec. 1.166-10 Reserve for guaranteed debt obligations
Sec. 1.167(a)-1 Depreciation in general
Sec. 1.167(a)-2 Tangible property
Sec. 1.167(a)-3 Intangibles
Sec. 1.167(a)-4 Leased property
Sec. 1.167(a)-5 Apportionment of basis
Sec. 1.167(a)-5T Application of section 1060 to section 167 (temporary)
Sec. 1.167(a)-6 Depreciation in special cases
Sec. 1.167(a)-7 Accounting for depreciable property
Sec. 1.167(a)-8 Retirements
Sec. 1.167(a)-9 Obsolescence
Sec. 1.167(a)-10 When depreciation deduction is allowable
Sec. 1.167(a)-11 Depreciation based on class lives and asset depreciation ranges for property placed in service after December 31, 1970
Sec. 1.167(a)-12 Depreciation based on class lives for property first placed in service before January 1, 1971
Sec. 1.167(a)-13T Certain elections for intangible property (temporary)
Sec. 1.167(a)-14 Treatment of certain intangible property excluded from section 197
Sec. 1.167(a)-14T Treatment of certain intangible property excluded from section 197 (temporary)
Sec. 1.167(b)-0 Methods of computing depreciation
Sec. 1.167(b)-1 Straight line method
Sec. 1.167(b)-2 Declining balance method
Sec. 1.167(b)-3 Sum of the years-digits method
Sec. 1.167(b)-4 Other methods
Sec. 1.167(c)-1 Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4)
Sec. 1.167(d)-1 Agreement as to useful life and rates of depreciation
Sec. 1.167(e)-1 Change in method
Sec. 1.167(e)-1T Change in method (temporary)
Sec. 1.167(f)-1 Reduction of salvage value taken into account for certain personal property
Sec. 1.167(g)-1 Basis for depreciation
Sec. 1.167(h)-1 Life tenants and beneficiaries of trusts and estates
Sec. 1.167(i)-1 Depreciation of improvements in the case of mines, etc
Sec. 1.167(l)-1 Limitations on reasonable allowance in case of property of certain public utilities
Sec. 1.167(l)-2 Public utility property; election as to post-1969 property representing growth in capacity
Sec. 1.167(l)-3 Multiple regulation, asset acquisitions, reorganizations, etc
Sec. 1.167(l)-4 Public utility property; election to use asset depreciation range system
Sec. 1.167(m)-1 Class lives
Sec. 1.168-5 Special rules
Sec. 1.168(a)-1T Modified accelerated cost recovery system (temporary)
Sec. 1.168(b)-1T Definitions (temporary)
Sec. 1.168(d)-0 Table of contents for the applicable convention rules
Sec. 1.168(d)-1 Applicable convention - Half-year and mid-quarter conventions
Sec. 1.168(d)-1T Applicable conventions - Half-year and mid-quarter conventions (temporary)
Sec. 1.168(f)(8)-1T Safe-harbor lease information returns concerning qualified mass commuting vehicles (temporary)
Sec. 1.168(h)-1 Like-kind exchanges involving tax-exempt use property
Sec. 1.168(i)-0 Table of contents for the general asset account rules
Sec. 1.168(i)-0T Table of contents for the general asset account rules (temporary)
Sec. 1.168(i)-1 General asset accounts
Sec. 1.168(i)-1T General asset accounts (temporary)
Sec. 1.168(i)-2 Lease term
Sec. 1.168(i)-4 Changes in use
Sec. 1.168(i)-5T Table of contents (temporary)
Sec. 1.168(i)-6T Like-kind exchanges and involuntary conversions (temporary)
Sec. 1.168(j)-1T Questions and answers concerning tax-exempt entity leasing rules (temporary)
Sec. 1.168(k)-0T Table of contents (temporary)
Sec. 1.168(k)-1T Additional first year depreciation deduction (temporary)
Sec. 1.168A-1 Amortization of emergency facilities; general rule
Sec. 1.168A-2 Election of amortization
Sec. 1.168A-3 Election to discontinue amortization
Sec. 1.168A-4 Definitions
Sec. 1.168A-5 Adjusted basis of emergency facility
Sec. 1.168A-6 Depreciation of portion of emergency facility not subject to amortization
Sec. 1.168A-7 Payment by United States of unamortized cost of facility
Sec. 1.169-1 Amortization of pollution control facilities
Sec. 1.169-2 Definitions
Sec. 1.169-3 Amortizable basis
Sec. 1.169-3T Amortizable basis (temporary)
Sec. 1.169-4 Time and manner of making elections
Personal tools