| Vol. |
Part |
Sections |
Section |
Subject |
Citation |
| 3 |
1 |
1.170 to 1.300 |
1.175-1 |
Soil and water conservation expenditures; in general |
26CFR1.175-1 |
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1.175-2 |
Definition of soil and water conservation expenditures |
26CFR1.175-2 |
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1.175-3 |
Definition of "the business of farming" |
26CFR1.175-3 |
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1.175-4 |
Definition of "land used in farming" |
26CFR1.175-4 |
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1.179-0 |
Table of contents for section 179 expensing rules |
26CFR1.179-0 |
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1.179-1 |
Election to Expense Certain Depreciable Assets |
26CFR1.179-1 |
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1.179-2 |
Limitations on Amount Subject to Section 179 Election |
26CFR1.179-2 |
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1.179-3 |
Carryover of Disallowed Deduction |
26CFR1.179-3 |
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1.179-4 |
Definitions |
26CFR1.179-4 |
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|
1.179-5 |
Time and Manner of Making Election |
26CFR1.179-5 |
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1.179-6 |
Effective dates |
26CFR1.179-6 |
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1.182-1 |
Expenditures by farmers for clearing land; in general |
26CFR1.182-1 |
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1.182-2 |
Definition of "the business of farming." |
26CFR1.182-2 |
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1.183-1 |
Sec. 1.183-1 Activities not engaged in for profit |
26CFR1.183-1 |
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1.183-2 |
Activity not engaged in for profit defined |
26CFR1.183-2 |
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1.194-1 |
Amortization of reforestation expenditures |
26CFR1.194-1 |
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1.194-2 |
Amount of Deduction Allowable |
26CFR1.194-2 |
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1.194-3 |
Definitions |
26CFR1.194-3 |
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|
1.194-4 |
Time and Manner of Making Election |
26CFR1.194-4 |
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1.199-0 |
Table of contents |
26CFR1.199-0 |
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|
1.199-1 |
Income attributable to domestic production activities |
26CFR1.199-1 |
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1.199-2 |
Wage limitation |
26CFR1.199-2 |
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1.199-3 |
Domestic production gross receipts |
26CFR1.199-3 |
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1.199-4 |
Costs allocable to domestic production gross receipts |
26CFR1.199-4 |
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1.199-5 |
Application of section 199 to pass-thru entities for taxable years beginning after May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005 |
26CFR1.199-5 |
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1.199-6 |
Agricultural and horticultural cooperatives |
26CFR1.199-6 |
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1.199-7 |
Expanded affiliated groups |
26CFR1.199-7 |
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1.199-8 |
Other rules |
26CFR1.199-8 |
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|
1.199-9 |
Application of section 199 to pass-thru entities for taxable years beginning on or before May 17, 2006, the enactment date of the Tax Increase Prevention and Reconciliation Act of 2005 |
26CFR1.199-9 |
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1.212-1 |
Nontrade or nonbusiness expenses |
26CFR1.212-1 |
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1.263(a)-1 |
Capital Expenditures; In general |
26CFR1.263(a)-1 |
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1.263(a)-2 |
Examples of capital expenditures |
26CFR1.263(a)-2 |
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1.263(a)-3 |
Election to deduct or capitalize certain expenditures |
26CFR1.263(a)-3 |
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1.263A-1 |
Uniform capitalization of costs |
26CFR1.263A-1 |
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1.263A-2 |
Rules relating to property produced by the taxpayer |
26CFR1.263A-2 |
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1.263A-3 |
Rules relating to property acquired for resale |
26CFR1.263A-3 |
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1.263A-4 |
Rules for property produced in a farming business |
26CFR1.263A-4 |
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1.266-1 |
Taxes and carrying charges chargeable to capital account andtreated as capital items. |
26CFR1.266-1 |
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1.270-1 |
Limitation on deductions allowable to individuals in certaincases |
26CFR1.270-1 |