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-vii- Part VII. Additional Itemized Deductions for Individuals Code §213. Medical, dental, etc., expenses.............................................................................................................................245 Reg. §1.213-­1. Medical, dental, etc., expenses................................................................................................................246 Code §217. Moving expenses.. ..................................................................................................................................................248 Reg. §1.217-­2. Deduction for moving expenses paid or incurred in taxable years beginning after December 31, 1969.. ............................................................................................................................................249 Code §219. Retirement savings.................................................................................................................................................258 Reg. §1.219-­2. Definition of active participant.. .............................................................................................................260 Proposed Reg. §1.219–­2. Definition of active participant....................................................................................261 Proposed Reg. §1.219-­3. Limitation on simplified employee pension deductions.. .........................................261 Proposed Reg. §1.219(a)-­1. Deduction for contributions to individual retirement plans and employer plans under the Economic Recovery Tax Act of 1981.. ..........................................................263 Proposed Reg. §1.219(a)-­2. Deduction for contributions to individual retirement plans under the Economic Recovery Tax Act of 1981...............................................................................................263 Proposed Reg. §1.219(a)-­3. Deduction for retirement savings for certain married individuals....................264 Proposed Reg. §1.219(a)-­4. Deduction for contributions to simplified employee pensions.. .......................265 Proposed Reg. §1.219(a)-­5. Deduction for employee contributions to employer plans.. ..............................266 Proposed Reg. §1.219(a)-­6. Alternative deduction for divorced individuals...................................................267 Code §220. Archer MSAs.. .........................................................................................................................................................268 Code §223. Health savings accounts.. ......................................................................................................................................272 Part IX. Items Not Deductible Code §262. Personal, living, and family expenses..................................................................................................................275 Reg. §1.262-­1. Personal, living, and family expenses.. ..................................................................................................275 Code §274. Disallowance of certain entertainment, etc., expenses.....................................................................................275 Reg. §1.274-­1. Disallowance of certain entertainment, gift and travel expenses.. ....................................................279 Reg. §1.274-­2. Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel...............................................................................................................................279 Reg. §1.274-­3. Disallowance of deduction for gifts.. .....................................................................................................286 Reg. §1.274-­4. Disallowance of certain foreign travel expenses..................................................................................288 Reg. §1.274-­5. Substantiation requirements.. .................................................................................................................290 Temporary Reg. §1.274-­5T. Substantiation requirements.. .................................................................................293 Reg. §1.274-­6. Expenditures deductible without regard to trade or business or other income producing activity.. .......................................................................................................................................................298 Temporary Reg. §1.274-­6T. Substantiation with respect to certain types of listed property for taxable years beginning after 1985...............................................................................................298 Proposed Reg. §1.274-­6T. Substantiation with respect to certain types of listed property for taxable years beginning after 1985...............................................................................................300 Reg. §1.274–­8. Effective/applicability date.. ...................................................................................................................300 Proposed Reg. §1.274–­8. Disallowance of certain employee achievement award expenses.. .......................300 Reg. §1.274–­9. Entertainment provided to specified individuals.................................................................................301 Reg. §1.274–­10. Special rules for aircraft used for entertainment.. ............................................................................301 Code §280F. Limitation on depreciation for luxury automobiles limitation where certain property used for personal purposes.. ...............................................................................................................................................305 Code §280G. Golden parachute payments..............................................................................................................................306 Reg. §1.280G–­1. Golden parachute payments................................................................................................................307 Subchapter D. Deferred Compensation, Etc. Part I. Pension, Profit-­Sharing, Stock Bonus Plans, Etc. Subpart A. General Rules Code §401. Qualified pension, profit-­sharing, and stock bonus plans.. ...............................................................................326 Reg. §1.401(a)-­1. Post-­ERISA qualified plans and qualified trusts in general.. ........................................................340 Proposed Reg. §1.401(a)-­1. Post-­ERISA qualified plans and qualified trusts in general.. .............................341 Reg. §1.401(a)-­2. Impossibility of diversion under qualified plan or trust.. ..............................................................342 Proposed Reg. §1.401(a)–­3. Benefits during phased retirement.. .....................................................................342