Code Section 162

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For information on the nondeductibility of renumeration over $1,000,000 to certain officers of public corporations, see Code Section 162(m).

Guidance

§ 1.162-1 Business expenses.

§ 1.162-2 Traveling expenses.

§ 1.162-3 Cost of materials.

§ 1.162-4 Repairs.

§ 1.162-5 Expenses for education.

§ 1.162-6 Professional expenses.

§ 1.162-7 Compensation for personal services.

§ 1.162-8 Treatment of excessive compensation.

§ 1.162-9 Bonuses to employees.

§ 1.162-10 Certain employee benefits.

§ 1.162-10T Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary).

§ 1.162-11 Rentals.

§ 1.162-12 Expenses of farmers.

§ 1.162-13 Depositors' guaranty fund.

§ 1.162-14 Expenditures for advertising or promotion of good will.

§ 1.162-15 Contributions, dues, etc.

§ 1.162-16 Cross reference.

§ 1.162-17 Reporting and substantiation of certain business expenses of employees.

§ 1.162-18 Illegal bribes and kickbacks.

§ 1.162-19 Capital contributions to Federal National Mortgage Association.

§ 1.162-20 Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising.

§ 1.162-21 Fines and penalties.

§ 1.162-22 Treble damage payments under the antitrust laws.

§ 1.162-25 Deductions with respect to noncash fringe benefits.

§ 1.162-25T Deductions with respect to noncash fringe benefits (temporary).

§ 1.162-27 Certain employee remuneration in excess of $1,000,000.

§ 1.162-28 Allocation of costs to lobbying activities.

§ 1.162-29 Influencing legislation.

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