§ 1.162-4. Repairs.

Other regulations under § 162

• § 1.162-1 Business expenses.
• § 1.162-2 Traveling expenses.
• § 1.162-3 Materials and supplies.
• § 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.
• § 1.162-33 Certain employee remuneration in excess of $1,000,000 not deductible for taxable years beginning after December 31, 2017.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 446 General rule for methods of accounting

Regulations it cites

• § 1.263(a)-3 Amounts paid to improve tangible property.
• § 1.446-1 General rule for methods of accounting.

Cited by 6 other regulations

• § 1.162-3 Materials and supplies.
• § 1.168(i)-8 Dispositions of MACRS property.
• § 1.263(a)-3 Amounts paid to improve tangible property.
• § 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
• § 1.263A-8 Requirement to capitalize interest.
• § 1.263A-12 Production period.

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 21, 2014Amended (79 FR 42191)
2. September 19, 2013Issued by T.D. 9636 (78 FR 57705)

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

• § 1.161-1 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.