18 results for "274"

§ 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.

§ 1.274-5A

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.

§ 5e.274-8

Travel expenses of Members of Congress.