Subjgrp 3. Additional Itemized Deductions for Individuals

• § 1.211-1 - Allowance of deductions.
• § 1.212-1 - Nontrade or nonbusiness expenses.
• § 1.213-1 - Medical, dental, etc., expenses.
• § 1.215-1 - Periodic alimony, etc., payments.
• § 1.215-1T - Alimony, etc., payments (temporary).
• § 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.
• § 1.216-2 - Treatment as property subject to depreciation.
• § 1.217-1 - Deduction for moving expenses paid or incurred in taxable years beginning before January 1, 1970.
• § 1.217-2 - Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.
• § 1.219-1 - Deduction for retirement savings.
• § 1.219-2 - Definition of active participant.
• § 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001.
• § 1.221-2 - Deduction for interest due and paid on qualified education loans before January 1, 2002.