U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)

TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS
§ 1.141-1 - Definitions and rules of general application.
§ 1.141-2 - Private activity bond tests.
§ 1.141-3 - Definition of private business use.
§ 1.141-4 - Private security or payment test.
§ 1.141-5 - Private loan financing test.
§ 1.141-6 - Allocation and accounting rules.
§ 1.141-7 - Special rules for output facilities.
§ 1.141-8 - $15 million limitation for output facilities.
§ 1.141-9 - Unrelated or disproportionate use test.
§ 1.141-10 - Coordination with volume cap. [Reserved]
§ 1.141-11 - Acquisition of nongovernmental output property. [Reserved]
§ 1.141-12 - Remedial actions.
§ 1.141-13 - Refunding issues.
§ 1.141-14 - Anti-abuse rules.
§ 1.141-15 - Effective/applicability dates.
§ 1.141-16 - Effective dates for qualified private activity bond provisions.
§ 1.142-0 - Table of contents.
§ 1.142-1 - Exempt facility bonds.
§ 1.142-2 - Remedial actions.
§ 1.142-3 - Refunding Issues. [Reserved]
§ 1.142-4 - Use of proceeds to provide a facility.
§ 1.142(a)(5)-1 - Exempt facility bonds: Sewage facilities.
§ 1.142(a)(6)-1 - Exempt facility bonds: solid waste disposal facilities.
§ 1.142(f)(4)-1 - Manner of making election to terminate tax-exempt bond financing.
§ 1.143(g)-1 - Requirements related to arbitrage.
§ 1.144-0 - Table of contents.
§ 1.144-1 - Qualified small issue bonds, qualified student loan bonds, and qualified redevelopment bonds.
§ 1.144-2 - Remedial actions.
§ 1.145-0 - Table of contents.
§ 1.145-1 - Qualified 501(c)(3) bonds.
§ 1.145-2 - Application of private activity bond regulations.
§ 1.147-0 - Table of contents.
§ 1.147-1 - Other requirements applicable to certain private activity bonds.
§ 1.147-2 - Remedial actions.
§ 1.147(b)-1 - Bond maturity limitation-treatment of working capital.
§ 1.147(f)-1 - Public approval of private activity bonds.
§ 1.148-0 - Scope and table of contents.
§ 1.148-1 - Definitions and elections.
§ 1.148-2 - General arbitrage yield restriction rules.
§ 1.148-3 - General arbitrage rebate rules.
§ 1.148-4 - Yield on an issue of bonds.
§ 1.148-5 - Yield and valuation of investments.
§ 1.148-6 - General allocation and accounting rules.
§ 1.148-7 - Spending exceptions to the rebate requirement.
§ 1.148-8 - Small issuer exception to rebate requirement.
§ 1.148-9 - Arbitrage rules for refunding issues.
§ 1.148-10 - Anti-abuse rules and authority of Commissioner.
§ 1.148-11 - Effective/applicability dates.
§ 1.149(b)-1 - Federally guaranteed bonds.
§ 1.149(d)-1 - Limitations on advance refundings.
§ 1.149(e)-1 - Information reporting requirements for tax-exempt bonds.
§ 1.149(g)-1 - Hedge bonds.
§ 1.150-1 - Definitions.
§ 1.150-2 - Proceeds of bonds used for reimbursement.
§ 1.150-3 - Retirement standards for state and local bonds.
§ 1.150-4 - Change in use of facilities financed with tax-exempt private activity bonds.
§ 1.150-5 - Filing notices and elections.
§ 1.141-0 - Table of contents.

REGULATIONS APPLICABLE TO CERTAIN BONDS SOLD PRIOR TO JULY 8, 1997
§§ 1.148-1A—1.148-6A - §[Reserved]
§§ 1.148-9A—1.148-10A - §[Reserved]
§ 1.148-11A - Effective dates.

DEDUCTIONS FOR PERSONAL EXEMPTIONS
§ 1.151-1 - Deductions for personal exemptions.
§ 1.151-2 - Additional exemptions for dependents.
§ 1.151-3 - Definitions.
§ 1.151-4 - Amount of deduction for each exemption under section 151.
§ 1.152-1 - General definition of a dependent.
§ 1.152-2 - Rules relating to general definition of dependent.
§ 1.152-3 - Multiple support agreements.
§ 1.152-4 - Special rule for a child of divorced or separated parents or parents who live apart.
§ 1.153-1 - Determination of marital status.
§ 1.154 - Statutory provisions; cross references.

ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 1.162-29 - Influencing legislation.
§ 1.162-31 - The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
§ 1.162-32 - Expenses paid or incurred for lodging when not traveling away from home.
§ 1.162-33 - Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
§ 1.162(k)-1 - Disallowance of deduction for reacquisition payments.
§ 1.162(l)-0 - Table of Contents.
§ 1.162(l)-1 - Deduction for health insurance costs of self-employed individuals.
§ 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).
§ 1.163-11 - Allocation of certain prepaid qualified mortgage insurance premiums.
§ 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.
§ 1.163-13 - Treatment of bond issuance premium.
§ 1.163-15 - Debt proceeds distributed from any taxpayer account or from cash.
§ 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.
§ 1.163(j)-0 - Table of contents.
§ 1.163(j)-1 - Definitions.
§ 1.163(j)-2 - Deduction for business interest expense limited.
§ 1.163(j)-3 - Relationship of the section 163(j) limitation to other provisions affecting interest.
§ 1.163(j)-4 - General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
§ 1.163(j)-5 - General rules governing disallowed business interest expense carryforwards for C corporations.
§ 1.163(j)-6 - Application of the section 163(j) limitation to partnerships and subchapter S corporations.
§ 1.163(j)-7 - Application of the section 163(j) limitation to foreign corporations and United States shareholders.
§ 1.163(j)-8 - [Reserved]
§ 1.163(j)-9 - Elections for excepted trades or businesses; safe harbor for certain REITs.
§ 1.163(j)-10 - Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
§ 1.163(j)-11 - Transition rules.
§ 1.164-1 - Deduction for taxes.
§ 1.164-2 - Deduction denied in case of certain taxes.
§ 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 to take disaster loss deduction for preceding year.
§ 1.165-12 - Denial of deduction for losses on registration-required obligations not in registered form.
§ 1.166-1 - Bad debts.
§ 1.166-2 - Evidence of worthlessness.
§ 1.166-3 - Partial or total worthlessness.
§ 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(a)-14 - Treatment of certain intangible property excluded from section 197.
§ 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(i)-1 - Depreciation of improvements in the case of mines, etc.
§ 1.167(l)-1 - Limitations on reasonable allowance in case of property of certain public utilities.
§ 1.167(l)-2 - Public utility property; election as to post-1969 property representing growth in capacity.
§ 1.167(l)-3 - Multiple regulation, asset acquisitions, reorganizations, etc.
§ 1.167(l)-4 - Public utility property; election to use asset depreciation range system.
§ 1.167(m)-1 - Class lives.
§ 1.168-5 - Special rules.
§ 1.168(a)-1 - Modified accelerated cost recovery system.
§ 1.168(b)-1 - Definitions.
§ 1.168(d)-0 - Table of contents for the applicable convention rules.
§ 1.168(d)-1 - Applicable conventions—half-year and mid-quarter conventions.
§ 1.168(h)-1 - Like-kind exchanges involving tax-exempt use property.
§ 1.168(i)-0 - Table of contents for the general asset account rules.
§ 1.168(i)-1 - General asset accounts.
§ 1.168(i)-2 - Lease term.
§ 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility property.
§ 1.168(i)-4 - Changes in use.
§ 1.168(i)-5 - Table of contents.
§ 1.168(i)-6 - Like-kind exchanges and involuntary conversions.
§ 1.168(i)-7 - Accounting for MACRS property.
§ 1.168(i)-8 - Dispositions of MACRS property.
§ 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).
§ 1.168(k)-0 - Table of contents.
§ 1.168(k)-1 - Additional first year depreciation deduction.
§ 1.168(k)-2 - Additional first year depreciation deduction for property acquired and placed in service after September 27, 2017.
§ 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.
§ 1.169-2 - Definitions.
§ 1.169-3 - Amortizable basis.
§ 1.169-4 - Time and manner of making elections.
§ 1.161-1 - Allowance of deductions.
§ 1.162-1 - Business expenses.
§ 1.162-2 - Traveling expenses.
§ 1.162-3 - Materials and supplies.
§ 1.162-4 - Repairs.
§ 1.162-5 - Expenses for education.
§ 1.162-7 - Compensation for personal services.
§ 1.162-8 - Treatment of excessive compensation.
§ 1.162-9 - Bonuses to employees.
§ 1.162-10 - Certain employee benefits.
§ 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 - Denial of deduction for certain fines, penalties, and other amounts.
§ 1.162-22 - Treble damage payments under the antitrust laws.
§ 1.162-24 - Travel expenses of state legislators.
§ 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 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018.
§ 1.162-28 - Allocation of costs to lobbying activities.
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