§ 1.163-6T. Reduction of deduction where section 25 credit taken (temporary).

Other regulations under § 163

• § 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.
• § 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969.
• § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
• § 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
• § 1.163-7 Deduction for OID on certain debt instruments.
• § 1.163-8T Allocation of interest expense among expenditures (temporary).
• § 1.163-9T Personal interest (temporary).
• § 1.163-10T Qualified residence interest (temporary).
• § 1.163-11 Allocation of certain prepaid qualified mortgage insurance premiums.
• § 1.163-12 Deduction of original issue discount on instrument held by related foreign person.
• § 1.163-13 Treatment of bond issuance premium.
• § 1.163-15 Debt proceeds distributed from any taxpayer account or from cash.
• § 1.163-16 xxx
• § 1.163(d)-1 Time and manner for making elections under the Omnibus Budget Reconciliation Act of 1993 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
• § 1.163(j)-0 Table of contents.
• § 1.163(j)-1 Definitions.
• § 1.163(j)-2 Deduction for business interest expense limited.
• § 1.163(j)-3 Relationship of the section 163(j) limitation to other provisions affecting interest.
• § 1.163(j)-4 General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
• § 1.163(j)-5 General rules governing disallowed business interest expense carryforwards for C corporations.
• § 1.163(j)-6 Application of the section 163(j) limitation to partnerships and subchapter S corporations.
• § 1.163(j)-7 Application of the section 163(j) limitation to foreign corporations and United States shareholders.
• § 1.163(j)-9 Elections for excepted trades or businesses; safe harbor for certain REITs.
• § 1.163(j)-10 Allocation of interest expense, interest income, and other items of expense and gross income to an excepted trade or business.
• § 1.163(j)-11 Transition rules.
• § 5f.163-1 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 163 Interest
• § 25 Interest on certain home mortgages
• § 26 Limitation based on tax liability; definition of tax liability

Regulations it cites

• § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).

Cited by 1 other regulation

• § 1.25-1T Credit for interest paid on certain home mortgages (Temporary).

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. May 8, 1985Issued by T.D. 8023 (50 FR 19355)

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

• § 1.163-3 Deduction for discount on bond issued on or before May 27, 1969.
• § 1.163-4 Deduction for original issue discount on certain obligations issued after May 27, 1969.
• § 1.163-5 Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
• § 1.163-5T Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form (temporary).
• § 1.163-6T Reduction of deduction where section 25 credit taken (temporary).
• § 1.163-7 Deduction for OID on certain debt instruments.
• § 1.163-8T Allocation of interest expense among expenditures (temporary).
• § 1.163-9T Personal interest (temporary).
• § 1.163-10T Qualified residence interest (temporary).