Treasury Regulations (26 C.F.R.)
26 CFR § 1.179D-1-1.179D-2
§§ 1.179D-1-1.179D-2 [Reserved]
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In this part (40 sections)
- 1.174-3 · Treatment as expenses.
- 1.174-4 · Treatment as deferred expenses.
- 1.175-1 · Soil and water conservation expenditures; in general.
- 1.175-2 · Definition of soil and water conservation expenditures.
- 1.175-3 · Definition of “the business of farming.”
- 1.175-4 · Definition of “land used in farming.”
- 1.175-5 · Percentage limitation and carryover.
- 1.175-6 · Adoption or change of method.
- 1.175-7 · Allocation of expenditures in certain circumstances.
- 1.178-1 · Depreciation or amortization of improvements on leased…
- 1.179-0 · Table of contents for section 179 expensing rules.
- 1.179-1 · Election to expense certain depreciable assets.
- 1.179-2 · Limitations on amount subject to section 179 election.
- 1.179-3 · Carryover of disallowed deduction.
- 1.179-4 · Definitions.
- 1.179-5 · Time and manner of making election.
- 1.179-6 · Effective/applicability dates.
- 1.179A-1 · [Reserved]
- 1.179B-1T · Deduction for capital costs incurred in complying with…
- 1.179C-1 · Election to expense certain refineries.
- 1.179D-1-1.179D-2 · §§ 1.179D-1-1.179D-2 [Reserved]
- 1.179D-3 · Rules relating to the increased deduction for prevailing…
- 1.180-1 · Expenditures by farmers for fertilizer, etc.
- 1.180-2 · Time and manner of making election and revocation.
- 1.181-0 · Table of contents.
- 1.181-1 · Deduction for qualified film and television production costs.
- 1.181-2 · Election to deduct production costs.
- 1.181-3 · Qualified film or television production.
- 1.181-4 · Special rules.
- 1.181-5 · Examples.
- 1.181-6 · Effective/applicability date.
- 1.182-1 · Expenditures by farmers for clearing land; in general.
- 1.182-2 · Definition of “the business of farming.”
- 1.182-3 · Definition, exceptions, etc., relating to deductible…
- 1.182-4 · Definition of “land suitable for use in farming”, etc.
- 1.182-5 · Limitation.
- 1.182-6 · Election to deduct land clearing expenditures.
- 1.183-1 · Activities not engaged in for profit.
- 1.183-2 · Activity not engaged in for profit defined.
- 1.183-3 · Election to postpone determination with respect to the…