Chapter 1 Income Taxes
Subchapter B. Computation of Taxable Income
§ 61--Gross Income Defined (in General)
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
CC:DOM:IT&A:3 Anne Batter (202) 622-4930
§ 61--Equitable Ownership and Financing Arrangements
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 61--Section 6041 Cases
CC:DOM:IT&A:1 John McGreevy (202) 622-4910
CC:DOM:IT&A:1 David Auclair (202) 622-4910
§ 61--Equipment Leasing
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 61--Student Loan Cancellations
CC:DOM:IT&A:3 Sharon Hall (202) 622-4930
§ 61--Vow of Poverty--Income Tax
CC:EBEO:2 Elizabeth Edwards (202) 622-6040
CC:EBEO:2 Marie Cashman (202) 622-6040
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 61--Vow of Poverty--Withholding Tax
CC:EBEO:2 Marie Cashman (202) 622-6040
CC:EBEO:2 Elizabeth Edwards (202) 622-6040
§ 61--Advance Rentals Method Changes
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 61--Income from Discharge of Indebtedness
CC:DOM:IT&A Mark Schneider (202) 622-4890
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hychie (202) 622-7520
CC:DOM:IT&A:3 Sharon Hall (202) 622-4930
§ 61--Indians
CC:DOM:IT&A:3 Christine Jacobs (202) 622-4930
§ 62--Adjusted Gross Income Defined
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 62(c)--Reimbursement Arrangements
CC:EBEO:2 Marie Cashman (202) 622-6040
CC:EBEO:2 Jean Whalen (202) 622-6040
§ 63--Overall Limitation on Itemized Deductions
CC:EBEO:2 David N. Pardys (202) 622-6040
§ 63--Taxable Income Defined
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 64--Ordinary Income Defined
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 65--Ordinary Loss Defined
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 66--Treatment of Community Income
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 67--two-Percent Floor on Miscellaneous Itemized Deductions
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
CC:DOM:FI&P:3 Marshall Feiring (202) 622-3960
§ 68--Overall Limitation on Itemized Deductions
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 71--Alimony and Separate Maintenance Payments
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 72--Annuities; Certain Proceeds of Endowment and Life Insurance Contracts (Except "Civil Service or Qualified" Plans Handled by E:EP)
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
CC:EBEO:7 Brant Goldwyn (202) 622-6090
E:EP Staff Contact (202) 622-6074
§ 72(p)--Loans Treated as Distributions
CC:EBEO:5 Vernon Carter (202) 622-6070
CC:EBEO:7 Brant Goldwyn (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 73--Services of Child
CC:DOM:IT&A:1 Nancy Rose (202) 622-4960
§ 74--Prizes and Awards
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 74(c)--Exceptions for Certain Employee Achievement Awards
CC:DOM:EBEO:2 Jerry Holmes (202) 622-6040
§ 75--Dealers in Tax-Exempt Securities
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 75--Valuation Questions
CC:AP:AS Hotline (202) 401-4154
§ 77--Commodity Credit Loans
CC:DOM:IT&A:5 Peter Baumgarten (202) 622-4950
§ 77--Method Changes
CC:DOM:IT&A:9 David Darick (202) 622-4990
§ 78--Dividends Received from Certain Foreign Corporations by Domestic Corporations Choosing Foreign Tax Credit
CC:INTL Phyllis Marcus (202) 622-3840
CC:INTL Kenneth Wood (202) 874-1490
§ 79--Group-Term Life Insurance Purchased for Employees (Except § 79(d) and (e), which are handled by E:EP)
CC:EBEO:5 Betty Clary (202) 622-6070
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 80--Restoration of Value of Certain Securities
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
§ 82--Reimbursement for Expenses of Moving
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 83--Property Transferred in Connection with a Non-Qualified Deferred Compensation Plan or a Previously Qualified Plan Which Has Lost Its Qualified Status
CC:EBEO:7 Brant Goldwyn (202) 622-6090
CC:EBEO:1 Thomas Brisendine (202) 622-6030
§ 83--Property Transferred in Connection with Performance of Service
CC:EBEO:4 Robert Misner (202) 622-6060
CC:EBEO:4 Charles Deliee (202) 622-6060
§ 84--Transfer of Appreciated Property to Political Organizations
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
§ 85--Unemployment Compensation
CC:EBEO:2 Jean Whalen (202) 622-6040
CC:EBEO:2 George Ford (202) 622-6040
§ 86--Social Security and Tier 1 Railroad Retirement Benefits
CC:EBEO:2 Jean Whalen (202) 622-6040
CC:EBEO:2 George Ford (202) 622-6040
§ 87--Alcohol Fuel Credit
CC:DOM:P&SI:8 Jeffrey Nelson (202) 622-3130
§ 88--Certain Amounts with Respect to Nuclear Decommissioning Costs
CC:DOM:P&SI:6 Peter Friedman (202) 622-3110
§ 90--Illegal Federal Irrigation Subsidies
CC:DOM:IT&A:5 David Crawford (202) 622-4950
§ 101--Certain Death Benefits (Except under a "Qualified Plan" which is handled by E:EP)
CC:DOM:FI&P:4 Bill Sullivan (202) 622-3997
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
E:EP Staff Contact (202) 622-6074
§ 102--Gifts and Inheritances
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
§ 102(c)---Employee Gifts
CC:EBEO:2 Dean Morley (202) 622-6040
§ 103--Interest on State and Local Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 103(b)(4)(E)&(F)--Tax-Exempt Industrial Development Bonds for Pollution Control, Solid Waste Disposal, Sewage, and Local Electric & Gas Facilities
§ 103A(Repealed)--Mortgage Subsidy Bonds
§ 104(a)(1),(3),(4)--compensation for Injuries or Sickness
CC:EBEO:6 Felix Zech (202) 622-6080
§ 104(a)(2)--Damages Received for Personal Injury
CC:DOM:IT&A:2 Sheldon Iskow (202) 622-4920
CC:DOM:IT&A:2 Marilyn Brookens (202) 622-4920
§ 105--Amounts Received Under Accident and Health Plans
CC:EBEO:6 Felix Zech (202) 622-6080
§ 106--Contributions by Employer to Accident and Health Plans
CC:EBEO:6 Felix Zech (202) 622-6080
§ 107--Rental Value of Parsonages
CC:EBEO:2 Neil Shepherd (202) 622-6040
CC:EBEO:2 Elizabeth Edwards (202) 622-6040
§ 108--Income from Discharge of Indebtedness
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:IT&A:3 Sharon Hall (202) 622-4930
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 109--Improvements by Lessee on Lessor's Property
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 110(Repealed)--Income Taxes Paid by Lessee Corporation
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 111--Recovery of Tax Benefit Items
CC:DOM:IT&A:4 Rudolph Planert (202) 622-4940
§ 112--Certain Combat Pay of Members of the Armed Forces
CC:EBEO:2 Jim Eggeman (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-6040
§ 113(Repealed)--Mustering-Out Payments of Members of the Armed Forces
CC:EBEO:2 Jim Eggeman (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-6040
§ 114(Repealed)--Sports Programs Conducted for the American National Red Cross
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 115--Income of States, Municipalities, etc.
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 116(Repealed)--Partial Exclusion of Dividends and Interest Received by Individuals
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 117--Qualified Scholarships
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 117(d)(3)--Discrimination
E:EP Staff Contact (202) 622-6074
§ 118(a)--Contributions to the Capital of a Corporation (Shareholder)
CC:DOM:CORP:4 Don Leatherman (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 118(a)--Contributions to the Capital of a Corporation (Nonshareholder)
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 118(b)--Contributions in Aid of Construction
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 119--Meals or Lodging Furnished for the Convenience of the Employer
CC:EBEO:2 Neil Shepherd (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-4290
§ 120--Amounts Received Under Qualified Group Legal Services Plans
CC:EBEO:5 Monice Rosenbaum (202) 622-6070
CC:EBEO:8 Charles Burnett (202) 622-4290
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
§ 121--Exclusion of Gain from Sale or Exchange of Residence of Individual Who Has Attained Age 55
CC:DOM:IT&A:6 Donna Welch (202) 622-4910
§ 122--Certain Reduced Uniformed Services Retirement Pay
CC:EBEO:2 Jim Eggeman (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-6040
§ 123--Amounts Received Under Insurance Contracts for Certain Living Expenses
CC:DOM:IT&A:6 Renay France (202) 622-4910
§ 125--Cafeteria Plans
E:EP Staff Contact (202) 622-6074
CC:EBEO:6 Harry Beker (202) 622-6080
CC:EBEO:6 Sharon Cohen (202) 622-6080
CC:EBEO:6 Catherine Fuller (202) 622-6080
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 126--Certain Cost-Sharing Payments
CC:DOM:P&SI:7 Michael Santoro (202) 622-3120
§ 126(a)(8)--Forestry Cost-Sharing Payments
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 127--Educational Assistance Programs
CC:EBEO:5 Monice Rosenbaum (202) 622-6070
CC:EBEO:8 Charles Burnett (202) 622-4290
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
§ 128(Repealed)--Interest on Certain Savings Certificates
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 129--Dependent Care Assistance Programs
CC:EBEO:5 Monice Rosenbaum (202) 622-6070
CC:EBEO:8 Charles Burnett (202) 622-4290
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
§ 130--Certain Personal Injury Liability Assignments
CC:DOM:IT&A:1 George Kelley (202) 622-4910
§ 131--Certain Foster Care Payments
CC:DOM:IT&A:1 Vicki Driscoll (202) 622-4910
§ 132--Certain Fringe Benefits
CC:EBEO:2 Dean Morley (202) 622-6040
CC:EBEO:2 David N. Pardys (202) 622-6040
§ 133--Interest on Certain Loans Used to Acquire Employer Securities
CC:EBEO:5 John Ricotta (202) 622-6080
§ 134--Certain Military Benefits
CC:EBEO:2 Jim Eggeman (202) 622-6040
CC:EBEO:2 Jean Casey (202) 622-6040
§ 135--Income from U.S. Savings Bonds Used to Pay Higher Education Tuition and Fees
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 136--Energy Conservation Subsidiaries Provided by Public Utilities
CC:DOM:IT&A:4 Rudolf Planert (202) 622-4940
§ 141--Private Activity Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 142--Exempt Facility Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 142--Sewage Facilities, Solid Waste Disposal Facilities, Facilities for Local Furnishing of Electric Energy or Gas, Local District Heating or Cooling Facilities, and Qualified Hazardous Waste Facilities
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 143--Mortgage Revenue Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 144--Qualified Small Issue Bonds, Student Loan Bonds, Redevelopment Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 145--Qualified 501(c)(3) Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 146--Volume Cap--Private Activity Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 147--Other Requirements--Private Activity Bonds
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 148--Arbitrage
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 149--Bond Must Be Registered to be Tax-Exempt
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 150--Definitions and Special Rules
CC:DOM:FI&P:5 Lon Smith (202) 622-3980
§ 151--Allowance of Deductions for Personal Exemptions
CC:DOM:IT&A:1 Debra Carlisle (202) 622-4910
§ 152--Dependent Defined
CC:DOM:IT&A:1 Debra Carlisle (202) 622-4910
§ 161--Allowance of Deductions
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 162--Trade or Business Expenses
CC:DOM:IT&A:5 Merrill Feldstein (202) 622-4950
§ 162--Reasonable Compensation Determinations
CC:AP:AS Hotline (202) 401-4154
§ 162--Lobbying Expenses
CC:DOM:IT&A:2 George Baker (202) 622-4920
§ 162--Travel & Transportation Expenses
CC:DOM:IT&A:2 Channing Horton (202) 622-4920
CC:DOM:IT&A:2 Donna Crisalli (202) 622-4920
§ 162(k)--Stock Redemption Expenses
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:3 John Geracimos (202) 622-7790
§ 162(l)--Health Insurance Costs of Self-Employed Individuals
CC:EBEO:4 Karin Loverud (202) 622-6060
§ 162(m)--Disallowance of Deduction for Certain Employee Remuneration in Excess of $1,000,000
CC:EBEO:4 Charles Deliee (202) 622-6060
CC:DOM:EBEO:4 Robert Misner (202) 622-6060
§ 162(n)--Special Rules for Certain Group Health Plans
CC:EBEO:4 Russell Weinheimer (202) 622-6060
§ 163--Interest
CC:DOM:IT&A:5 John Fischer (202) 622-4950
§ 163(e)--Original Issue Discount
CC:DOM:FI&P:2 Andrew Kittler (202) 622-3940
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 William E. Blanchard (202) 622-3950
§ 163(e)(3)--Special Rule for Original Issue Discount on Obligations Held by Related Foreign Person
CC:INTL Christine Halphen (202) 622-3810
CC:INTL Carl Cooper (202) 622-3840
§ 163(f)--Denial of Deduction for Interest on Certain Obligations Not in Registered Form
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 Andy Kittler (202) 622-3940
§ 163(f)(2)(B)--Denial of Deduction for Interest on Certain Obligations Not in Registered Form--Not Included
CC:INTL Carl Cooper (202) 622-3840
§ 163(h)--Home Mortgage Interest
CC:DOM:IT&A:5 John Fischer (202) 622-4820
§ 163(j)--Earnings Stripping
CC:INTL Jeffrey Dorfman (202) 622-3870
CC:INTL Jacob Feldman (202) 622-3870
CC:INTL Jeffrey Vinnik (202) 622-3840
§ 164--Taxes
CC:DOM:IT&A:5 John Moriarty (202) 622-4950
§ 165--Losses
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 165--Timber, Trees, or Mineral Property Abandonment
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 165(i)--Factual Determinations
CC:AP:AS Hotline (202) 401-4154
§ 165(l)--Treatment of Certain Losses in Insolvent Financial Institutions
CC:DOM:FI&P Steve Glickstein (202) 622-3900
§ 166--Bad Debts
CC:DOM:IT&A:3 Andrew Irving (202) 622-4930
§ 166--Method Changes
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 167--Depreciation
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 167--Equitable Ownership and Financing Arrangements
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 167--Amortization of Intangibles
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 167--Place in Service
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 167(a)--Class Lives
§ 167(e)--Certain Term Interests Not Depreciable
CC:DOM:FI&P:2 Andrew Kittler (202) 622-3940
§ 168--Accelerated Cost Recovery System
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 168(d)(2)A(Renumbered)--Mass Asset Accounts
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 168(d)(4)--Mid-Quarter and Half-Year Conventions
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 168(e)(4)--Certain Transactions in Property Placed in Service Before 1981
§ 168(f)(5)--Certain Property Placed in Service in ChurningTransactions
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 168(f)(7)(Repealed)--Special Rule for Acquisitions and Dispositions in Recognition Transactions
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 168(f)(8)(Repealed)--Special Rule for Leases
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 168(f)(10)(Repealed)--Transferee Bound by Transferor's Period and Method in Certain Cases
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 168(f)(14)(Repealed)--Motor Vehicle Operating Leases
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 168(h)--Tax-Exempt Use Property
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 168(i)(3)--Lease Terms
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 168(i)(4)--General Asset Accounts
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 168(i)(9)--Normalization
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 168(j)--Property on Indian Reservations
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 169--Amortization of Pollution Control Facilities
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 170--Charitable, etc., Contributions and Gifts
CC:DOM:IT&A:3 Peter Cohn (202) 622-4930
CC:DOM:IT&A:3 Jeff Fox (202) 622-4930
§ 170--Determination of Fair Market Value
CC:AP:AS Hotline (202) 401-4154
CC:AP:AS:4 Karen Carolan (202) 401-4128
§ 170(b)(1)(A)--Public Charity Status (Except (v))
CC:EBEO:5 Paul Accettura (202) 622-6070
CC:EBEO:8 Ronald B. Weinstock (202) 622-4290
CC:EBEO:8 Vivian Moore (202) 622-4290
§ 170(b)(1)--(A)(v)--Governmental Unit
CC:DOM:IT&A:3 Peter Cohn (202) 622-4930
CC:DOM:FS:IT&A Keith A. Aqui (202) 622-7910
§ 171--Amortizable Bond Premium
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 172--Net Operating Loss Deduction
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 172--Bankruptcy Cases
CC:DOM:IT&A:3 Christie Jacobs (202) 622-4930
§ 173--Circulation Expenditures
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 174--Research and Experimental Expenditures (Other than Change of Accounting Method)
CC:DOM:P&SI:7 Lisa Shuman (202) 622-3120
§ 174--Accounting Method Changes
CC:DOM:IT&A:10 Charles Strickland (202) 622-5010
§ 175--Soil and Water Conservation Expenditures
CC:DOM:IT&A:5 Barry Freiman (202) 622-4950
CC:DOM:P&SI:7 Michael Santoro (202) 622-3120
§ 176--Payments with Respect to Employees of Certain Foreign Corporations
CC:DOM:IT&A:5 Patti Richards (202) 622-4950
§ 177(Repealed)--Trademark and Trade Name Expenditures
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 178--Amortization of Cost of Acquiring a Lease
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 179--Election to Expense Certain Depreciable Business Assets
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 179A--Deductions for Clean Fuel Vehicles and Certain Refueling Property
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 180--Expenditures by Farmers for Fertilizer
CC:DOM:P&SI:7 Emil Muhs (202) 622-3120
§ 183--Activities Not Engaged in for Profit
CC:DOM:IT&A:1 Renay France (202) 622-4910
§ 184(Repealed)--Amortization of Certain Railroad Rolling Stock
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 185(Repealed)--Amortization of Railroad Grading and Tunnel Bores
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 186--Recovery of Damages for Antitrust Violations
CC:DOM:P&SI:7 Christine Ellison (202) 622-3120
§ 188(Repealed)--Amortization of Certain Expenditures for Child Care Facilities
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 189(Repealed)--Amortization of Real Property Construction Period Interest and Taxes
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 190--Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 191(Repealed)--Amortization of Certain Rehabilitation Expenditures for Certified Historic Structures
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 192--Contributions to Black Lung Disability Trust
E:EP Staff Contact (202) 622-6074
CC:EBEO:4 Janet Laufer (202) 622-4290
§ 193--Tertiary Injectants
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 194--Amortization of Reforestation Expenditures
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 194A--Contributions to Employer Liability Trusts
CC:EBEO:7 Andrew Stumpff (202) 622-6090
CC:EBEO:7 Janine Bosley (202) 622-6090
§ 195--Start-up Expenditures
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 196--Deduction for Certain Unused Business Credits
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 197--Amortization of Intangibles
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 211--Allowance of Deductions (Computation of Taxable Income)
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 212--Expenses for Production of Income
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 213--Medical, Dental, etc., Expenses
CC:DOM:IT&A:2 Kathryn Kiss (202) 622-4920
§ 215--Alimony, etc., Payments
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 216--Deduction of Taxes, Interest, and Business Depreciation by Cooperative Housing Corporation Tenant-Stockholder
CC:DOM:P&SI:7 Michael Santoro (202) 622-3120
§ 217--Moving Expenses
CC:DOM:IT&A:2 Marilyn Brookens (202) 622-4920
§ 219--Retirement Savings (Individual Retirement Accounts)
E:EP Staff Contact (202) 622-6074
CC:EBEO:7 Brant Goldwyn (202) 622-6090
CC:EBEO:7 Amy Speetjens (202) 622-6090
§ 220--Jury Duty Pay Remitted to an Individual's Employer Allowed as a Deduction in Computing Gross Income
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 241--Allowance of Special Deductions
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 243--Dividends Received by Corporations
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 243(c)--Special Rules for Certain Distributions (Banks)
§ 243(d)--Dividends Received by Corporations-Banks, RICs & REITs
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 245--Dividends Received From Certain Foreign Corporations
CC:INTL Kenneth Allison (202) 622-3860
CC:INTL Kathryn O'Brien (202) 622-3860
§ 246--Rules Applying to Deductions for Dividends Received
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 246A--Dividends Received Deduction Reduced Where Portfolio Stock is Debt Financed
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 247--Dividends Paid on Certain Preferred Stock of Public Utilities
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 248--Organizational Expenditures
CC:DOM:IT&A:5 John Moriarty (202) 622-4950
§ 249--Limitation on Deduction of Bond Premium on Repurchase
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
§ 250(Repealed)--Certain Payments to the National Railroad Passenger Corporation
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
CC:DOM:FS:P&SI Andrea Tucker (202) 622-7860
§ 261--General Rule for Disallowance of Deductions
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 262--Personal, Living, and Family Expense
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 263--Capital Expenditures
CC:DOM:IT&A:5 John Moriarty (202) 622-4950
CC:DOM:FS:IT&A Tom Moffitt (202) 622-7900
§ 263--Method Changes
CC:DOM:IT&A:11 Stan Seemann (202) 622-5020
§ 263(c)--Intangible Drilling & Development Costs (Oil & Gas Wells and Geothermal Wells)
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
§ 263(g)--Interest & Carrying Cost in the Case of Straddles
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 263(h)--Payments in Lieu of Dividends in Connection with Short Sales
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 263(i)--Special Rules for Intangible Drilling and Development Costs Outside the United States
CC:DOM:P&SI:7 Joseph Makurath (202) 622-3120
CC:INTL Richard Chewning (202) 622-3870
§ 263A--Capitalization and Inclusion in Inventory Costs of Certain Expenses
CC:DOM:IT&A:7 Don Barnes (202) 622-4970
CC:DOM:IT&A:7 Jeff Mitchell (202) 622-4970
CC:DOM:IT&A:7 Jan Skelton (202) 622-4970
§ 263A--Method Changes
CC:DOM:IT&A:7 Robert Testoff (202) 622-4970
§ 263A(f)--Interest Capitalization Rules
CC:DOM:IT&A:7 Eric Pleet (202) 622-4970
CC:DOM:IT&A:7 Stan Michaels (202) 622-4970
CC:DOM:IT&A:7 Jan Skelton (202) 622-4970
§ 264--Certain Amounts Paid in Connection with Insurance Contracts
CC:DOM:FI&P:4 Don Drees (202) 622-3970
CC:DOM:FI&P:4 Stephen Hooe (202) 622-3970
§ 265(a)(1)--Expenses and Interest Relating to Tax-Exempt Income
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 265(a)(2)--Interest Relating to Tax-Exempt Income
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 265(a)(3)--Certain Regulated Investment Companies
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
§ 265(a)(4)--Interest Related to Exempt-Interest Dividends
§ 265(a)(6)--Parsonage and Military Housing Allowances
CC:DOM:IT&A:2 Channing Horton (202) 622-4920
§ 265(b)--Expenses of Financial Institutions
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
§ 266--Carrying Charges
CC:DOM:IT&A:5 Barry Frieman (202) 622-4950
§ 267--Losses, Expenses, and Interest with Respect to Transactions Between Related Taxpayers
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 267--Method Changes
CC:DOM:IT&A:9 David Darick (202) 622-4990
§ 267(a)(3)--Payments to Foreign Persons
CC:INTL Lisa Sams (202) 622-3840
CC:INTL Neil Auenbach (202) 622-3880
§ 267(f)--Special Rules Applicable to Controlled Groups
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
§ 268--Sale of Land with Unharvested Crop
CC:DOM:IT&A:5 Barry Frieman (202) 622-4950
§ 269--Acquisition Made to Evade or Avoid Income Tax
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
CC:DOM:CORP:5 David Madden (202) 622-7540
§ 269A--Personal Service Corporations Formed or Availed of to Avoid or Evade Income Tax
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 269B--Stapled Entities
CC:INTL Patricia Bray (202) 622-3840
CC:DOM:FI&P:1 Bernita Thigpen (202) 622-3920
§ 271--Debts Owed by Political Parties, etc.
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
§ 272--Disposal of Coal or Domestic Iron Ore
§ 273--Holders of Life or Terminable Interest
CC:DOM:FI&P:3 Alice Bennett (202) 622-3950
CC:DOM:FI&P:1 Bernia Thigpen (202) 622-3920
CC:DOM:FI&P:2 William Coppersmith (202) 622-3930
§ 274--Disallowance of Certain Entertainment, etc., Expenses
CC:DOM:IT&A:2 John Sapienza (202) 622-4920
§ 274(i)--Qualified Nonpersonal Use Vehicle
CC:EBEO:2 Dean Morley (202) 622-6040
CC:EBEO:2 David Pardys (202) 622-6040
§ 274(j)--Employee Achievement Awards
CC:EBEO:2 Dean Morley (202) 622-6040
CC:EBEO:2 Neil Shepherd (202) 622-6040
§ 275--Certain Taxes
CC:DOM:IT&A:5 George Wright (202) 622-4950
§ 276--Certain Indirect Contributions to Political Parties (Deductions)
CC:DOM:IT&A:3 Karin Gross (202) 622-4930
§ 277--Deductions Incurred by Certain Membership Organizations in Transactions with Members
CC:EBEO:6 Elizabeth Purcell (202) 622-6080
CC:EBEO:8 Ronald Weinstock (202) 622-4290
§ 277--Deductions Incurred by Cooperative Housing Corporations
CC:DOM:P&SI:7 Bob Hanson (202) 622-3120
§ 277--Deductions Incurred by Subchapter T Organizations
CC:DOM:P&SI:5 Deane Burke (202) 622-3080
§ 279--Interest on Indebtedness Incurred by Corporation to Acquire Stock or Assets of Another Corporation
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
CC:DOM:CORP:1 Nelson F. Crouch (202) 622-7740
CC:DOM:CORP:5 David Madden (202) 622-7540
CC:DOM:CORP:4 Vicki Hyche (202) 622-7520
§ 280(Repealed)--Certain Expenditures Incurred in Production of Films, Books, Records, or Similar Property
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 280A--Disallowance of Certain Expenses in Connection with Business Use of Home, Rental of Vacation Homes, etc.
CC:DOM:IT&A:2 Marilyn Brookens (202) 622-4920
§ 280B--Demolition of Structures
CC:DOM:P&SI:6 Charles Ramsey (202) 622-3110
§ 280C--Certain Expenses for Which Credits are Allowable
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 280D(Repealed)--Portion of Chapter 45 Taxes for Which Credit or Refund is Allowable under Section 6429
CC:DOM:P&SI:8 Jeffrey Nelson (202) 622-3130
§ 280E--Expenditures in Connection with the Illegal Sale of Drugs
CC:DOM:IT&A:2 Robert Berkovsky (202) 622-4920
§ 280F--Limitations on Depreciation for Luxury Automobiles: Limitation Where Certain Property Used for Personal Purposes
CC:DOM:P&SI Bernard Harvey (202) 622-3110
§ 280--Golden Parachute Payments
CC:EBEO:4 Robert Misner (202) 622-6060
§ 280G(d)(5)--Treatment of Affiliated Groups
CC:DOM:CORP:2 Edward Cohen (202) 622-7770
§ 280H--Limitation on Certain Amounts Paid to Employee- Owners by Personal Service Corporations
CC:DOM:IT&A:9 Wendy MacDonald (202) 622-4990
§ 281--Terminal Railroad Corporations and Their Shareholders
CC:DOM:P&SI:5 James Ranson (202) 622-3040
§ 291--Special Rules Relating to Corporate Preference Items
CC:DOM:IT&A:6 William A. Jackson (202) 622-4960
§ 291(b)--Exploration, Development, and Intangible Drilling Costs
Return to top of page
Return to IRS table of contents
