§ 1.162(l)-0. Table of Contents.

Other regulations under § 162

• § 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 benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).
• § 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 employees.
• § 1.162-18 Illegal bribes and kickbacks.
• § 1.162-19 Capital contributions to Federal National Mortgage Association.
• § 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.
• § 1.162-21 Denial of deduction for certain fines, penalties, and other amounts.
• § 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 (temporary).
• § 1.162-27 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning on or after January 1, 1994, and for taxable years beginning prior to January 1, 2018.
• § 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 by certain health insurance providers.
• § 1.162-32 Expenses paid or incurred for lodging when not traveling away from home.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 162 Trade or business expenses
• § 36 First-time homebuyer credit

Regulations it cites

• § 1.162(l)-1 Deduction for health insurance costs of self-employed individuals.

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

1. July 26, 2017Issued by T.D. 9822 (82 FR 34610)

Where it sits in 26 CFR

1. Subchapter A Income tax
2. Part 1 Income taxes
3. Itemized Deductions for Individuals and Corporations

Nearby sections

• § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.
• § 1.162-32 Expenses paid or incurred for lodging when not traveling away from home.
• § 1.162-33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.
• § 1.162(k)-1 Disallowance of deduction for reacquisition payments.
• § 1.162(l)-0 Table of Contents.
• § 1.162(l)-1 Deduction for health insurance costs of self-employed individuals.
• § 1.163-1 Interest deduction in general.
• § 1.163-2 Installment purchases where interest charge is not separately stated.
• § 1.163-3 Deduction for discount on bond issued on or before May 27, 1969.