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us/regulation/26/1 — INCOME TAXES · Axiom

Axiom
US Federal
Regulations
Title 26

Income Taxes

Income tax on individuals
Definitions and special rules
Expenses for household and dependent care services necessary for gainful employment
Limitations on amount creditable
Special rules applicable to married taxpayers
Payments to certain related individuals
Earned income credit for taxable years beginning after December 31, 1978
Eligibility requirements after denial of the earned income credit
Premium tax credit definitions
Eligibility for premium tax credit
Computing the premium assistance credit amount
Reconciling the premium tax credit with advance credit payments
Information reporting by Exchanges
Minimum value
Gross income
Compensation for services, including fees, commissions, and similar items
Gross income derived from business
Gross income of farmers
Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons
Gains derived from dealings in property
Interest
Rents and royalties
Dividends
Alimony and separate maintenance payments; annuities; income from life insurance and endowment contracts
Pensions
Income from discharge of indebtedness
Distributive share of partnership gross income; income in respect of a decedent; income from an interest in an estate or trust
Miscellaneous items of gross income
Options received as payment of income
Taxation of fringe benefits
Taxation of split-dollar life insurance arrangements
Adjusted gross income
Adjusted gross income (temporary)
Reimbursements and other expense allowance arrangements
Change of treatment with respect to the zero bracket amount and itemized deductions
Cross reference
Deductions for personal exemptions
Additional exemptions for dependents
Definitions
Amount of deduction for each exemption under section 151
General definition of a dependent
Rules relating to general definition of dependent
Multiple support agreements
Special rule for a child of divorced or separated parents or parents who live apart
Business expenses
Traveling expenses
Materials and supplies
Repairs
Expenses for education
Compensation for personal services
Treatment of excessive compensation
Bonuses to employees
Certain employee benefits
Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary)
Rentals
Expenses of farmers
Depositors' guaranty fund
Expenditures for advertising or promotion of good will
Contributions, dues, etc
Cross reference
Reporting and substantiation of certain business expenses of employees
Illegal bribes and kickbacks
Capital contributions to Federal National Mortgage Association
Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising
Denial of deduction for certain fines, penalties, and other amounts
Treble damage payments under the antitrust laws
Travel expenses of state legislators
Deductions with respect to noncash fringe benefits
Deductions with respect to noncash fringe benefits (temporary)
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
Allocation of costs to lobbying activities
Influencing legislation
The $500,000 deduction limitation for remuneration provided by certain health insurance providers
Expenses paid or incurred for lodging when not traveling away from home
Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017
Disallowance of deduction for reacquisition payments
Table of Contents
Deduction for health insurance costs of self-employed individuals
Interest deduction in general
Installment purchases where interest charge is not separately stated
Deduction for discount on bond issued on or before May 27, 1969
Deduction for original issue discount on certain obligations issued after May 27, 1969
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form
Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary)
Reduction of deduction where section 25 credit taken (temporary)
Deduction for OID on certain debt instruments
Allocation of interest expense among expenditures (temporary)
Personal interest (temporary)
Qualified residence interest (temporary)
Allocation of certain prepaid qualified mortgage insurance premiums
Deduction of original issue discount on instrument held by related foreign person
Treatment of bond issuance premium
Debt proceeds distributed from any taxpayer account or from cash
xxx
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
Table of contents
Definitions
Deduction for business interest expense limited
Relationship of the section 163(j) limitation to other provisions affecting interest
General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations