Treasury Regulations (26 C.F.R.)
26 CFR § 1.280H-0T
Table of contents (temporary).
This section lists the captions that appear in the temporary regulations under section 280H.
(a) Introduction.
(b) Limitations on certain deductions of a personal service corporation.
(1) In general.
(2) Carryover of nondeductible amounts.
(3) Disallowance inapplicable for certain purposes.
(4) Definition of applicable amount.
(i) In general.
(ii) Special rule for certain indirect payments.
(iii) Examples.
(c) Minimum distribution requirement.
(1) Determination of whether requirement satisfied.
(i) In general.
(ii) Employee-owner defined.
(2) Preceding year test.
(i) In general.
(ii) Example.
(3) 3-year average test.
(i) In general.
(ii) Applicable percentage.
(iii) Adjusted taxable income.
(A) In general.
(B) Determination of adjusted taxable income for the deferral period of the applicable election year.
(C) NOL carryovers.
(D) Examples.
(d) Maximum deductible amount.
(1) In general.
(2) Example.
(e) Special rules and definition.
(1) Newly organized personal service corporations.
(2) Existing corporations that become personal service corporations.
(3) Disallowance of NOL carryback.
(4) Deferral period.
(5) Examples.
(f) Effective date.
[T.D. 8205, 53 FR 19711, May 27, 1988]
Source: view the official text
In this part (40 sections)
- 1.278-1 · Capital expenditures incurred in planting and developing…
- 1.279-1 · General rule; purpose.
- 1.279-2 · Amount of disallowance of interest on corporate acquisition…
- 1.279-3 · Corporate acquisition indebtedness.
- 1.279-4 · Special rules.
- 1.279-5 · Rules for application of section 279(b).
- 1.279-6 · Application of section 279 to certain affiliated groups.
- 1.279-7 · Effect on other provisions.
- 1.280B-1 · Demolition of structures.
- 1.280C-1 · Disallowance of certain deductions for wage or salary…
- 1.280C-3 · Disallowance of certain deductions for qualified clinical…
- 1.280C-4 · Credit for increasing research activities.
- 1.280F-1T · Limitations on investment tax credit and recovery…
- 1.280F-2T · Limitations on recovery deductions and the investment tax…
- 1.280F-3T · Limitations on recovery deductions and the investment tax…
- 1.280F-4T · Special rules for listed property (temporary).
- 1.280F-5T · Leased property (temporary).
- 1.280F-6 · Special rules and definitions.
- 1.280F-7 · Property leased after December 31, 1986.
- 1.280G-1 · Golden parachute payments.
- 1.280H-0T · Table of contents (temporary).
- 1.280H-1T · Limitation on certain amounts paid to employee-owners by…
- 1.274-5A · Substantiation requirements.
- 1.281-1 · In general.
- 1.281-2 · Effect of section 281 upon the computation of taxable income.
- 1.281-3 · Definitions.
- 1.281-4 · Taxable years affected.
- 1.282-1.300 · §§ 1.282-1.300 [Reserved]
- 1.301-1 · Rules applicable with respect to distributions of money and…
- 1.302-1 · General.
- 1.302-2 · Redemptions not taxable as dividends.
- 1.302-3 · Substantially disproportionate redemption.
- 1.302-4 · Termination of shareholder's interest.
- 1.303-1 · General.
- 1.303-2 · Requirements.
- 1.303-3 · Application of other sections.
- 1.304-1 · General.
- 1.304-2 · Acquisition by related corporation (other than subsidiary).
- 1.304-3 · Acquisition by a subsidiary.
- 1.304-4 · Special rules for the use of related corporations to avoid…