Subjgrp 2. Itemized Deductions for Individuals and Corporations (Continued)

• § 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
• § 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction.
• § 1.170A-2 - Amounts paid to maintain certain students as members of the taxpayer's household.
• § 1.170A-3 - Reduction of charitable contribution for interest on certain indebtedness.
• § 1.170A-4 - Reduction in amount of charitable contributions of certain appreciated property.
• § 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.
• § 1.170A-5 - Future interests in tangible personal property.
• § 1.170A-6 - Charitable contributions in trust.
• § 1.170A-7 - Contributions not in trust of partial interests in property.
• § 1.199A-2 - Determination of W-2 wages and unadjusted basis immediately after acquisition of qualified property.
• § 1.170A-8 - Limitations on charitable deductions by individuals.
• § 1.199A-3 - Qualified business income, qualified REIT dividends, and qualified PTP income.
• § 1.199A-4 - Aggregation.
• § 1.199A-5 - Specified service trades or businesses and the trade or business of performing services as an employee.
• § 1.199A-6 - Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.
• § 1.199A-7 - Section 199A(a) Rules for Cooperatives and their patrons.
• § 1.199A-8 - Deduction for income attributable to domestic production activities of specified agricultural or horticultural cooperatives.
• § 1.199A-9 - Domestic production gross receipts.
• § 1.199A-10 - Allocation of cost of goods sold (COGS) and other deductions to domestic production gross receipts (DPGR), and other rules.
• § 1.199A-11 - Wage limitation for the section 199A(g) deduction.
• § 1.170A-9 - Definition of section 170(b)(1)(A) organization.
• § 1.199A-12 - Expanded affiliated groups.
• § 1.170A-10 - Charitable contributions carryovers of individuals.
• § 1.170A-11 - Limitation on, and carryover of, contributions by corporations.
• § 1.170A-12 - Valuation of a remainder interest in real property for contributions made after July 31, 1969.
• § 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.
• § 1.170A-14 - Qualified conservation contributions.
• § 1.170A-15 - Substantiation requirements for charitable contribution of a cash, check, or other monetary gift.
• § 1.170A-16 - Substantiation and reporting requirements for noncash charitable contributions.
• § 1.170A-17 - Qualified appraisal and qualified appraiser.
• § 1.170A-18 - Contributions of clothing and household items.
• § 1.171-1 - Bond premium.
• § 1.171-2 - Amortization of bond premium.
• § 1.171-3 - Special rules for certain bonds.
• § 1.171-4 - Election to amortize bond premium on taxable bonds.
• § 1.171-5 - Effective date and transition rules.
• § 1.172-1 - Net operating loss deduction.
• § 1.172-2 - Net operating loss in case of a corporation.
• § 1.172-3 - Net operating loss in case of a taxpayer other than a corporation.
• § 1.172-4 - Net operating loss carrybacks and net operating loss carryovers.
• § 1.172-5 - Taxable income which is subtracted from net operating loss to determine carryback or carryover.
• § 1.172-6 - Illustration of net operating loss carrybacks and carryovers.
• § 1.172-7 - Joint return by husband and wife.
• § 1.172-8 - Net operating loss carryovers for regulated transportation corporations.
• § 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss.
• § 1.172-10 - Net operating losses of real estate investment trusts.
• § 1.172-13 - Product liability losses.
• § 1.173-1 - Circulation expenditures.
• § 1.174-1 - Research and experimental expenditures; in general.
• § 1.174-2 - Definition of research and experimental expenditures.
• § 1.174-3 - Treatment as expenses.
• § 1.174-4 - Treatment as deferred expenses.
• § 1.175-1 - Soil and water conservation expenditures; in general.
• § 1.175-2 - Definition of soil and water conservation expenditures.
• § 1.175-3 - Definition of “the business of farming.”
• § 1.175-4 - Definition of “land used in farming.”
• § 1.175-5 - Percentage limitation and carryover.
• § 1.175-6 - Adoption or change of method.
• § 1.175-7 - Allocation of expenditures in certain circumstances.
• § 1.178-1 - Depreciation or amortization of improvements on leased property and cost of acquiring a lease.
• § 1.179-0 - Table of contents for section 179 expensing rules.
• § 1.179-1 - Election to expense certain depreciable assets.
• § 1.179-2 - Limitations on amount subject to section 179 election.
• § 1.179-3 - Carryover of disallowed deduction.
• § 1.179-4 - Definitions.
• § 1.179-5 - Time and manner of making election.
• § 1.179-6 - Effective/applicability dates.
• § 1.179A-1 - [Reserved]
• § 1.179B-1T - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations (temporary).
• § 1.179C-1 - Election to expense certain refineries.
• §§ 1.179D-1-1.179D-2 - §[Reserved]
• § 1.179D-3 - Rules relating to the increased deduction for prevailing wage and apprenticeship.
• § 1.180-1 - Expenditures by farmers for fertilizer, etc.
• § 1.180-2 - Time and manner of making election and revocation.
• § 1.181-0 - Table of contents.
• § 1.181-1 - Deduction for qualified film and television production costs.
• § 1.181-2 - Election to deduct production costs.
• § 1.181-3 - Qualified film or television production.
• § 1.181-4 - Special rules.
• § 1.181-5 - Examples.
• § 1.181-6 - Effective/applicability date.
• § 1.182-1 - Expenditures by farmers for clearing land; in general.
• § 1.182-2 -
• § 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.
• § 1.182-4 - Definition of “land suitable for use in farming”, etc.
• § 1.182-5 - Limitation.
• § 1.182-6 - Election to deduct land clearing expenditures.
• § 1.183-1 - Activities not engaged in for profit.
• § 1.183-2 - Activity not engaged in for profit defined.
• § 1.183-3 - Election to postpone determination with respect to the presumption described in section 183(d). [Reserved]
• § 1.183-4 - Taxable years affected.
• § 1.186-1 - Recoveries of damages for antitrust violations, etc.
• § 1.187-1 - Amortization of certain coal mine safety equipment.
• § 1.187-2 - Definitions.
• § 1.188-1 - Amortization of certain expenditures for qualified on-the-job training and child care facilities.
• § 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
• § 1.190-2 - Definitions.
• § 1.190-3 - Election to deduct architectural and transportation barrier removal expenses.
• § 1.193-1 - Deduction for tertiary injectant expenses.
• § 1.194-1 - Amortization of reforestation expenditures.
• § 1.194-2 - Amount of deduction allowable.
• § 1.194-3 - Definitions.
• § 1.194-4 - Time and manner of making election.
• § 1.195-1 - Election to amortize start-up expenditures.
• § 1.195-2 - Technical termination of a partnership.
• § 1.197-0 - Table of contents.
• § 1.197-1T - Certain elections for intangible property (temporary).
• § 1.197-2 - Amortization of goodwill and certain other intangibles.
• § 1.199A-0 - Table of contents.
• § 1.199A-1 - Operational rules.