Article 1. Deductions
- § 24343. Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]
- § 24344(a). Interest Deduction in General.
- § 24344(b). Deduction for Bond Discount. [Repealed]
- § 24344(c). Offset of Interest Expense Incurred for Foreign Investment.
- § 24345–1. Deduction for Taxes or Licenses in General.
- § 24345–2. Taxes for Local Benefits.
- § 24345–3. Federal Stamp Taxes.
- § 24345–4. Sales and Gasoline Taxes.
- § 24345–5. Federal Social Security Taxes and State Unemployment Insurance Contributions.
- § 24345–6. Taxes of Shareholder Paid by Corporation.
- § 24345–7. Foreign Taxes.
- § 24347–1. Losses. [Repealed]
- § 24347–2. Obsolescence of Nondepreciable Property. [Repealed]
- § 24347–3. Demolition of Buildings. [Repealed]
- § 24347–4. Decline in Value of Stock. [Repealed]
- § 24347–5. Worthless Securities. [Repealed]
- § 24347–6. Losses of Farming Corporations. [Repealed]
- § 24347–7. Casualty Losses. [Repealed]
- § 24347–8. Theft Losses. [Repealed]
- § 24348(a). Bad Debt Deduction for Building and Loan Associations. [Repealed]
- § 24348(b). Bad Debt Deduction for Banks and Savings and Loan Associations. [Repealed]
- § 24348(c). Taxability of Bad Debt Reserves of Taxpayers Who Cease to be Subject to Tax.
- § 24348(d). Bad Debts. [Repealed]
- § 24348(e). Evidence of Worthlessness. [Repealed]
- § 24348(f). Partial or Total Worthlessness. [Repealed]
- § 24348(g). Reserve for Bad Debts. [Repealed]
- § 24348(h). Sale of Mortgaged or Pledged Property. [Repealed]
- § 24349(a). * Depreciation in General.
- § 24349(b). * Tangible Property.
- § 24349(c). ** Intangibles.
- § 24349(d). *** Leased Property.
- § 24349(e). **** Apportionment of Basis.
- § 24349(f). ***** Depreciation in Special Cases.
- § 24349(g). ****** Accounting for Depreciable Property.
- § 24349(h). * Retirements.
- § 24349(i). * Obsolescence.
- § 24349(j). ** when Depreciation Deduction is Allowable.
- § 24349(k). Method of Computing Depreciation.
- § 24349(k)(1). Adjustment for Federal Investment Credit. [Repealed]
- § 24349(l). Depreciation Based on Class Lives.
- § 24349(m). Change in Method. [Repealed]
- § 24349(n). * Basis for Depreciation.
- § 24349(o). ** Depreciation of Improvements in the Case of Mines, Etc.
- § 24351. Agreement as to Useful Life and Rates of Depreciation. [Repealed]
- § 24352. Change in Method.
- § 24355(a). Amortization of Emergency Facilities. [Repealed]
- § 24355(b). Amortization of Grain Storage Facilities. [Repealed]
- § 24356(a). Additional First-Year Depreciation Allowance.
- § 24356–1. Dollar Limitation.
- § 24356(c). Definitions and Special Rules.
- § 24356(d). Time and Manner of Making Election.
- § 24356.1(a). Change from Retirement to Straight-Line Method of Computing Depreciation. [Repealed]
- § 24356.1(b). Basis Adjustments for Taxable Years Beginning on or After 1959 Adjustment Dates. [Repealed]
- § 24356.1(c). Basis Adjustments for Taxable Years Between Changeover Date and 1959 Adjustment Date. [Repealed]
- § 24356.7–1. Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone.
- § 24357–1. Charitable, Etc., Contributions and Gifts; Allowance of Deduction.
- § 24357–2. Contributions or Gifts by Banks and Corporations.
- § 24360–24363(a). Amortizable Bond Premium.
- § 24360–24363(b). Determination of Bond Premium.
- § 24360–1. Election with Respect to Taxable Bonds.
- § 24360–24363(d). Definition.
- § 24364. Circulation Expenditures.
- § 24365–24368(a). Research and Experimental Expenditures; in General.
- § 24365–24368(b). Definition of Research and Experimental Expenditures.
- § 24365–24368(c). Treatment as Expenses.
- § 24365–24368(d). Treatment as Deferred Expenses.
- § 24368.1. Election to Amortize Trademark and Trade Name Expenditures.
- § 24369(a). Soil and Water Conservation Expenditures.
- § 24369(b). Definition of Soil and Water Conservation Expenditures. [Repealed]
- § 24369(c). Definition of “the Business of Farming.” [Repealed]
- § 24369(d). Definition of “Land Used in Farming.” [Repealed]
- § 24369(e). Adoption or Change in Method. [Repealed]
- § 24377(a). Expenditures by Farmers for Fertilizer, Etc.
- § 24377(b). Time and Manner of Making Election and Revocation.