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Treasury Regulations (26 C.F.R.)

26 CFR § 1.163(j)-8

[Reserved]

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In this part (40 sections)
  1. 1.163-5 · Denial of interest deduction on certain obligations issued…
  2. 1.163-5T · Denial of interest deduction on certain obligations issued…
  3. 1.163-6T · Reduction of deduction where section 25 credit taken…
  4. 1.163-7 · Deduction for OID on certain debt instruments.
  5. 1.163-8T · Allocation of interest expense among expenditures…
  6. 1.163-9T · Personal interest (temporary).
  7. 1.163-10T · Qualified residence interest (temporary).
  8. 1.163-11 · Allocation of certain prepaid qualified mortgage insurance…
  9. 1.163-12 · Deduction of original issue discount on instrument held by…
  10. 1.163-13 · Treatment of bond issuance premium.
  11. 1.163-15 · Debt proceeds distributed from any taxpayer account or from…
  12. 1.163(d)-1 · Time and manner for making elections under the Omnibus…
  13. 1.163(j)-0 · Table of contents.
  14. 1.163(j)-1 · Definitions.
  15. 1.163(j)-2 · Deduction for business interest expense limited.
  16. 1.163(j)-3 · Relationship of the section 163(j) limitation to other…
  17. 1.163(j)-4 · General rules applicable to C corporations (including…
  18. 1.163(j)-5 · General rules governing disallowed business interest…
  19. 1.163(j)-6 · Application of the section 163(j) limitation to…
  20. 1.163(j)-7 · Application of the section 163(j) limitation to foreign…
  21. 1.163(j)-8 · [Reserved]
  22. 1.163(j)-9 · Elections for excepted trades or businesses; safe harbor…
  23. 1.163(j)-10 · Allocation of interest expense, interest income, and…
  24. 1.163(j)-11 · Transition rules.
  25. 1.164-1 · Deduction for taxes.
  26. 1.164-2 · Deduction denied in case of certain taxes.
  27. 1.164-3 · Definitions and special rules.
  28. 1.164-4 · Taxes for local benefits.
  29. 1.164-5 · Certain retail sales taxes and gasoline taxes.
  30. 1.164-6 · Apportionment of taxes on real property between seller and…
  31. 1.164-7 · Taxes of shareholder paid by corporation.
  32. 1.164-8 · Payments for municipal services in atomic energy communities.
  33. 1.165-1 · Losses.
  34. 1.165-2 · Obsolescence of nondepreciable property.
  35. 1.165-3 · Demolition of buildings.
  36. 1.165-4 · Decline in value of stock.
  37. 1.165-5 · Worthless securities.
  38. 1.165-6 · Farming losses.
  39. 1.165-7 · Casualty losses.
  40. 1.165-8 · Theft losses.
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