28 results for "163"

§ 1.163-1

Interest deduction in general.

§ 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.

§ 1.163-2

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).

§ 1.163-6T

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(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)-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.

§ 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.

§ 5f.163-1

Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.