Subjgrp 5. Items Not Deductible

• § 1.261-1 - General rule for disallowance of deductions.
• § 1.262-1 - Personal, living, and family expenses.
• § 1.263(a)-0 - Outline of regulations under section 263(a).
• § 1.263(a)-1 - Capital expenditures; in general.
• § 1.263(a)-2 - Amounts paid to acquire or produce tangible property.
• § 1.263(a)-3 - Amounts paid to improve tangible property.
• § 1.263(a)-4 - Amounts paid to acquire or create intangibles.
• § 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.
• § 1.263(a)-6 - Election to deduct or capitalize certain expenditures.
• § 1.263(b)-1 - Expenditures for advertising or promotion of good will.
• § 1.263(c)-1 - Intangible drilling and development costs in the case of oil and gas wells.
• § 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.
• § 1.263(f)-1 - Reasonable repair allowance.
• § 1.263A-0 - Outline of regulations under section 263A.
• § 1.263A-1 - Uniform capitalization of costs.
• § 1.263A-2 - Rules relating to property produced by the taxpayer.
• § 1.263A-3 - Rules relating to property acquired for resale.
• § 1.263A-4 - Rules for property produced in a farming business.
• § 1.263A-5 - Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists. [Reserved]
• § 1.263A-6 - Rules for foreign persons. [Reserved]
• § 1.263A-7 - Changing a method of accounting under section 263A.
• § 1.263A-8 - Requirement to capitalize interest.
• § 1.263A-9 - The avoided cost method.
• § 1.263A-10 - Unit of property.
• § 1.263A-11 - Accumulated production expenditures.
• § 1.263A-12 - Production period.
• § 1.263A-13 - Oil and gas activities.
• § 1.263A-14 - Rules for related persons.
• § 1.263A-15 - Effective dates, transitional rules, and anti-abuse rule.
• § 1.264-1 - Premiums on life insurance taken out in a trade or business.
• § 1.264-2 - Single premium life insurance, endowment, or annuity contracts.
• § 1.264-3 - Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
• § 1.264-4 - Other life insurance, endowment, or annuity contracts.
• § 1.265-1 - Expenses relating to tax-exempt income.
• § 1.265-2 - Interest relating to tax exempt income.
• § 1.265-3 - Nondeductibility of interest relating to exempt-interest dividends.
• § 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.
• § 1.267A-1 - Disallowance of certain interest and royalty deductions.
• § 1.267A-2 - Hybrid and branch arrangements.
• § 1.267A-3 - Income inclusions and amounts not treated as disqualified hybrid amounts.
• § 1.267A-4 - Disqualified imported mismatch amounts.
• § 1.267A-5 - Definitions and special rules.
• § 1.267A-6 - Examples.
• § 1.267A-7 - Applicability dates.
• § 1.267(a)-1 - Deductions disallowed.
• § 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
• § 1.267(a)-3 - Deduction of amounts owed to related foreign persons.
• § 1.267(b)-1 - Relationships.
• § 1.267(c)-1 - Constructive ownership of stock.
• § 1.267(d)-1 - Amount of gain where loss previously disallowed.
• § 1.267(d)-2 - Effective/applicability dates.
• § 1.267(f)-1 - Controlled groups.
• § 1.268-1 - Items attributable to an unharvested crop sold with the land.
• § 1.269-1 - Meaning and use of terms.
• § 1.269-2 - Purpose and scope of section 269.
• § 1.269-3 - Instances in which section 269(a) disallows a deduction, credit, or other allowance.
• § 1.269-4 - Power of district director to allocate deduction, credit, or allowance in part.
• § 1.269-5 - Time of acquisition of control.
• § 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
• § 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
• § 1.269B-1 - Stapled foreign corporations.
• § 1.270-1 - Limitation on deductions allowable to individuals in certain cases.
• § 1.271-1 - Debts owed by political parties.
• § 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.
• § 1.273-1 - Life or terminable interests.
• § 1.274-1 - Disallowance of certain entertainment, gift and travel expenses.
• § 1.274-2 - Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
• § 1.274-3 - Disallowance of deduction for gifts.
• § 1.274-4 -
• § 1.274-5 - Substantiation requirements.
• § 1.274-5T - Substantiation requirements (temporary).
• § 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity.
• § 1.274-6T - Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
• § 1.274-7 - Treatment of certain expenditures with respect to entertainment-type facilities.
• § 1.274-8 - Effective/applicability date.
• § 1.274-9 - Entertainment provided to specified individuals.
• § 1.274-10 - Special rules for aircraft used for entertainment.
• § 1.274-11 - Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
• § 1.274-12 - Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
• § 1.274-13 - Disallowance of deductions for certain qualified transportation fringe expenditures.
• § 1.274-14 - Disallowance of deductions for certain transportation and commuting benefit expenditures.
• § 1.275-1 - Deduction denied in case of certain taxes.
• § 1.276-1 - Disallowance of deductions for certain indirect contributions to political parties.
• § 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.
• § 1.279-1 - General rule; purpose.
• § 1.279-2 - Amount of disallowance of interest on corporate acquisition indebtedness.
• § 1.279-3 - Corporate acquisition indebtedness.
• § 1.279-4 - Special rules.
• § 1.279-5 - Rules for application of section 279(b).
• § 1.279-6 - Application of section 279 to certain affiliated groups.
• § 1.279-7 - Effect on other provisions.
• § 1.280B-1 - Demolition of structures.
• § 1.280C-1 - Disallowance of certain deductions for wage or salary expenses.
• § 1.280C-3 - Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
• § 1.280C-4 - Credit for increasing research activities.
• § 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).
• § 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
• § 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).
• § 1.280F-4T - Special rules for listed property (temporary).
• § 1.280F-5T - Leased property (temporary).
• § 1.280F-6 - Special rules and definitions.
• § 1.280F-7 - Property leased after December 31, 1986.
• § 1.280G-1 - Golden parachute payments.
• § 1.280H-0T - Table of contents (temporary).
• § 1.280H-1T - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years (temporary).