Article 1 - Deductions

  1. § 24343 - Disallowance of Expenses Incurred at Private Clubs Which Discriminate. [Repealed]
  2. § 24344(a) - Interest Deduction in General
  3. § 24344(b) - Deduction for Bond Discount. [Repealed]
  4. § 24344(c) - Offset of Interest Expense Incurred for Foreign Investment
  5. § 24345-1 - Deduction for Taxes or Licenses in General
  6. § 24345-2 - Taxes for Local Benefits
  7. § 24345-3 - Federal Stamp Taxes
  8. § 24345-4 - Sales and Gasoline Taxes
  9. § 24345-5 - Federal Social Security Taxes and State Unemployment Insurance Contributions
  10. § 24345-6 - Taxes of Shareholder Paid by Corporation
  11. § 24345-7 - Foreign Taxes
  12. § 24347-1 - Losses. [Repealed]
  13. § 24347-2 - Obsolescence of Nondepreciable Property. [Repealed]
  14. § 24347-3 - Demolition of Buildings. [Repealed]
  15. § 24347-4 - Decline in Value of Stock. [Repealed]
  16. § 24347-5 - Worthless Securities. [Repealed]
  17. § 24347-6 - Losses of Farming Corporations. [Repealed]
  18. § 24347-7 - Casualty Losses. [Repealed]
  19. § 24347-8 - Theft Losses. [Repealed]
  20. § 24348(a) - Bad Debt Deduction for Building and Loan Associations. [Repealed]
  21. § 24348(b) - Bad Debt Deduction for Banks and Savings and Loan Associations. [Repealed]
  22. § 24348(c) - Taxability of Bad Debt Reserves of Taxpayers Who Cease to be Subject to Tax
  23. § 24348(d) - Bad Debts. [Repealed]
  24. § 24348(e) - Evidence of Worthlessness. [Repealed]
  25. § 24348(f) - Partial or Total Worthlessness. [Repealed]
  26. § 24348(g) - Reserve for Bad Debts. [Repealed]
  27. § 24348(h) - Sale of Mortgaged or Pledged Property. [Repealed]
  28. § 24349(a) - * Depreciation in General
  29. § 24349(b) - * Tangible Property
  30. § 24349(c) - ** Intangibles
  31. § 24349(d) - *** Leased Property
  32. § 24349(e) - **** Apportionment of Basis
  33. § 24349(f) - ***** Depreciation in Special Cases
  34. § 24349(g) - ****** Accounting for Depreciable Property
  35. § 24349(h) - * Retirements
  36. § 24349(i) - * Obsolescence
  37. § 24349(j) - ** when Depreciation Deduction is Allowable
  38. § 24349(k) - Method of Computing Depreciation
  39. § 24349(k)(1) - Adjustment for Federal Investment Credit. [Repealed]
  40. § 24349(l) - Depreciation Based on Class Lives
  41. § 24349(m) - Change in Method. [Repealed]
  42. § 24349(n) - * Basis for Depreciation
  43. § 24349(o) - ** Depreciation of Improvements in the Case of Mines, Etc
  44. § 24351 - Agreement as to Useful Life and Rates of Depreciation. [Repealed]
  45. § 24352 - Change in Method
  46. § 24355(a) - Amortization of Emergency Facilities. [Repealed]
  47. § 24355(b) - Amortization of Grain Storage Facilities. [Repealed]
  48. § 24356(a) - Additional First-Year Depreciation Allowance
  49. § 24356-1 - Dollar Limitation
  50. § 24356(c) - Definitions and Special Rules
  51. § 24356(d) - Time and Manner of Making Election
  52. § 24356.1(a) - Change from Retirement to Straight-Line Method of Computing Depreciation. [Repealed]
  53. § 24356.1(b) - Basis Adjustments for Taxable Years Beginning on or After 1959 Adjustment Dates. [Repealed]
  54. § 24356.1(c) - Basis Adjustments for Taxable Years Between Changeover Date and 1959 Adjustment Date. [Repealed]
  55. § 24356.7-1 - Recapture of Deduction for Qualified Property Previously Used in an Enterprise Zone
  56. § 24357-1 - Charitable, Etc., Contributions and Gifts; Allowance of Deduction
  57. § 24357-2 - Contributions or Gifts by Banks and Corporations
  58. § 24360-24363(a) - Amortizable Bond Premium
  59. § 24360-24363(b) - Determination of Bond Premium
  60. § 24360-1 - Election with Respect to Taxable Bonds
  61. § 24360-24363(d) - Definition
  62. § 24364 - Circulation Expenditures
  63. § 24365-24368(a) - Research and Experimental Expenditures; in General
  64. § 24365-24368(b) - Definition of Research and Experimental Expenditures
  65. § 24365-24368(c) - Treatment as Expenses
  66. § 24365-24368(d) - Treatment as Deferred Expenses
  67. § 24368.1 - Election to Amortize Trademark and Trade Name Expenditures
  68. § 24369(a) - Soil and Water Conservation Expenditures
  69. § 24369(b) - Definition of Soil and Water Conservation Expenditures. [Repealed]
  70. § 24369(c) - Definition of "the Business of Farming." [Repealed]
  71. § 24369(d) - Definition of "Land Used in Farming." [Repealed]
  72. § 24369(e) - Adoption or Change in Method. [Repealed]
  73. § 24377(a) - Expenditures by Farmers for Fertilizer, Etc
  74. § 24377(b) - Time and Manner of Making Election and Revocation

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