Treasury Regulations · 26 CFR
§ 1.280H-0T. Table of contents (temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 280H
Cite as 26 CFR § 1.280H-0T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 27, 1988 by T.D. 8205
- Issued under
- 26 U.S.C. § 280H
- Length
- 182 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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.
- Issued by T.D. 8205 (53 FR 19711)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Items Not Deductible
Nearby sections
- § 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 personal service corporations electing alternative taxable years (temporary).