Additional Itemized Deductions for Individuals
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.211-1 Allowance of deductions.
- § 1.212-1 Nontrade or nonbusiness expenses.
- § 1.213-1 Medical, dental, etc., expenses.
- § 1.215-1 Periodic alimony, etc., payments.
- § 1.215-1T Alimony, etc., payments (temporary).
- § 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation.
- § 1.216-2 Treatment as property subject to depreciation.
- § 1.217-1 Deduction for moving expenses paid or incurred in taxable years beginning…
- § 1.217-2 Deduction for moving expenses paid or incurred in taxable years beginning…
- § 1.219-1 Deduction for retirement savings.
- § 1.219-2 Definition of active participant.
- § 1.221-1 Deduction for interest paid on qualified education loans after December 31,…
- § 1.221-2 Deduction for interest due and paid on qualified education loans before…
- § 1.224-1 Qualified tips.
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