Treasury Regulations (26 C.F.R.)
26 CFR § 1.162-16
Cross reference.
Official textecfr.govlast amended
For special rules relating to expenses in connection with subdividing real property for sale, see section 1237 and the regulations thereunder.
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In this part (40 sections)
- 1.152-3 · Multiple support agreements.
- 1.152-4 · Special rule for a child of divorced or separated parents or…
- 1.153-1 · Determination of marital status.
- 1.154 · Statutory provisions; cross references.
- 1.161-1 · Allowance of deductions.
- 1.162-1 · Business expenses.
- 1.162-2 · Traveling expenses.
- 1.162-3 · Materials and supplies.
- 1.162-4 · Repairs.
- 1.162-5 · Expenses for education.
- 1.162-7 · Compensation for personal services.
- 1.162-8 · Treatment of excessive compensation.
- 1.162-9 · Bonuses to employees.
- 1.162-10 · Certain employee benefits.
- 1.162-10T · Questions and answers relating to the deduction of employee…
- 1.162-11 · Rentals.
- 1.162-12 · Expenses of farmers.
- 1.162-13 · Depositors' guaranty fund.
- 1.162-14 · Expenditures for advertising or promotion of good will.
- 1.162-15 · Contributions, dues, etc.
- 1.162-16 · Cross reference.
- 1.162-17 · Reporting and substantiation of certain business expenses of…
- 1.162-18 · Illegal bribes and kickbacks.
- 1.162-19 · Capital contributions to Federal National Mortgage…
- 1.162-20 · Expenditures attributable to lobbying, political campaigns,…
- 1.162-21 · Denial of deduction for certain fines, penalties, and other…
- 1.162-22 · Treble damage payments under the antitrust laws.
- 1.162-24 · Travel expenses of state legislators.
- 1.162-25 · Deductions with respect to noncash fringe benefits.
- 1.162-25T · Deductions with respect to noncash fringe benefits…
- 1.162-27 · Certain employee remuneration in excess of $1,000,000 not…
- 1.162-28 · Allocation of costs to lobbying activities.
- 1.162-29 · Influencing legislation.
- 1.162-31 · The $500,000 deduction limitation for remuneration provided…
- 1.162-32 · Expenses paid or incurred for lodging when not traveling…
- 1.162-33 · Certain employee remuneration in excess of $1,000,000 not…
- 1.162(k)-1 · (k)-1 Disallowance of deduction for reacquisition payments.
- 1.162(l)-0 · (l)-0 Table of Contents.
- 1.162(l)-1 · (l)-1 Deduction for health insurance costs of…
- 1.163-1 · Interest deduction in general.