Treasury Regulations · 26 CFR Part 1
Items Not Deductible (§§ 1.261-1 to 1.280H-1T)
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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
- § 1.261-1 General rule for disallowance of deductions.
- § 1.262-1 Personal, living, and family expenses.
- § 1.263(a)-0 Outline of regulations under section 263(a).
- § 1.263(a)-1 Capital expenditures; in general.
- § 1.263(a)-2 Amounts paid to acquire or produce tangible property.
- § 1.263(a)-3 Amounts paid to improve tangible property.
- § 1.263(a)-4 Amounts paid to acquire or create intangibles.
- § 1.263(a)-5 Amounts paid or incurred to facilitate an acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions.
- § 1.263(a)-6 Election to deduct or capitalize certain expenditures.
- § 1.263(b)-1 Expenditures for advertising or promotion of good will.
- § 1.263(c)-1 Intangible drilling and development costs in the case of oil and gas wells.
- § 1.263(e)-1 Expenditures in connection with certain railroad rolling stock.
- § 1.263(f)-1 Reasonable repair allowance.
- § 1.263A-0 Outline of regulations under section 263A.
- § 1.263A-1 Uniform capitalization of costs.
- § 1.263A-2 Rules relating to property produced by the taxpayer.
- § 1.263A-3 Rules relating to property acquired for resale.
- § 1.263A-4 Rules for property produced in a farming business.
- § 1.263A-5 Exception for qualified creative expenses incurred by certain free-lance authors, photographers, and artists.
- § 1.263A-6 Rules for foreign persons.
- § 1.263A-7 Changing a method of accounting under section 263A.
- § 1.263A-8 Requirement to capitalize interest.
- § 1.263A-9 The avoided cost method.
- § 1.263A-10 Unit of property.
- § 1.263A-11 Accumulated production expenditures.
- § 1.263A-12 Production period.
- § 1.263A-13 Oil and gas activities.
- § 1.263A-14 Rules for related persons.
- § 1.263A-15 Effective dates, transitional rules, and anti-abuse rule.
- § 1.264-1 Premiums on life insurance taken out in a trade or business.
- § 1.264-2 Single premium life insurance, endowment, or annuity contracts.
- § 1.264-3 Effective date; taxable years ending after March 1, 1954, subject to the Internal Revenue Code of 1939.
- § 1.264-4 Other life insurance, endowment, or annuity contracts.
- § 1.265-1 Expenses relating to tax-exempt income.
- § 1.265-2 Interest relating to tax exempt income.
- § 1.265-3 Nondeductibility of interest relating to exempt-interest dividends.
- § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items.
- § 1.267A-1 Disallowance of certain interest and royalty deductions.
- § 1.267A-2 Hybrid and branch arrangements.
- § 1.267A-3 Income inclusions and amounts not treated as disqualified hybrid amounts.
- § 1.267A-4 Disqualified imported mismatch amounts.
- § 1.267A-5 Definitions and special rules.
- § 1.267A-6 Examples.
- § 1.267A-7 Applicability dates.
- § 1.267(a)-1 Deductions disallowed.
- § 1.267(a)-2T Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).
- § 1.267(a)-3 Deduction of amounts owed to related foreign persons.
- § 1.267(b)-1 Relationships.
- § 1.267(c)-1 Constructive ownership of stock.
- § 1.267(d)-1 Amount of gain where loss previously disallowed.
- § 1.267(d)-2 Effective/applicability dates.
- § 1.267(f)-1 Controlled groups.
- § 1.268-1 Items attributable to an unharvested crop sold with the land.
- § 1.269-1 Meaning and use of terms.
- § 1.269-2 Purpose and scope of section 269.
- § 1.269-3 Instances in which section 269(a) disallows a deduction, credit, or other allowance.
- § 1.269-4 Power of district director to allocate deduction, credit, or allowance in part.
- § 1.269-5 Time of acquisition of control.
- § 1.269-6 Relationship of section 269 to section 382 before the Tax Reform Act of 1986.
- § 1.269-7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.
- § 1.269B-1 Stapled foreign corporations.
- § 1.270-1 Limitation on deductions allowable to individuals in certain cases.
- § 1.271-1 Debts owed by political parties.
- § 1.272-1 Expenditures relating to disposal of coal or domestic iron ore.
- § 1.273-1 Life or terminable interests.
- § 1.274-1 Disallowance of certain entertainment, gift and travel expenses.
- § 1.274-2 Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
- § 1.274-3 Disallowance of deduction for gifts.
- § 1.274-4 Disallowance of certain foreign travel expenses.
- § 1.274-5 Substantiation requirements.
- § 1.274-5T Substantiation requirements (temporary).
- § 1.274-6 Expenditures deductible without regard to trade or business or other income producing activity.
- § 1.274-6T Substantiation with respect to certain types of listed property for taxable years beginning after 1985 (temporary).
- § 1.274-7 Treatment of certain expenditures with respect to entertainment-type facilities.
- § 1.274-8 Effective/applicability date.
- § 1.274-9 Entertainment provided to specified individuals.
- § 1.274-10 Special rules for aircraft used for entertainment.
- § 1.274-11 Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
- § 1.274-12 Limitation on deductions for certain food or beverage expenses paid or incurred after December 31, 2017.
- § 1.274-13 Disallowance of deductions for certain qualified transportation fringe expenditures.
- § 1.274-14 Disallowance of deductions for certain transportation and commuting benefit expenditures.
- § 1.275-1 Deduction denied in case of certain taxes.
- § 1.276-1 Disallowance of deductions for certain indirect contributions to political parties.
- § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves.
- § 1.279-1 General rule; purpose.
- § 1.279-2 Amount of disallowance of interest on corporate acquisition indebtedness.
- § 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 expenses.
- § 1.280C-3 Disallowance of certain deductions for qualified clinical testing expenses when section 28 credit is allowable.
- § 1.280C-4 Credit for increasing research activities.
- § 1.280F-1T Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary).
- § 1.280F-2T Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary).
- § 1.280F-3T Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
- § 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 personal service corporations electing alternative taxable years (temporary).