§
261
General rule for disallowance of deductions
§
262
Personal, living, and family expenses
§
263
Capital expenditures
§
263A
Capitalization and inclusion in inventory costs of certain expenses
§
264
Certain amounts paid in connection with insurance contracts
§
265
Expenses and interest relating to tax-exempt income
§
266
Carrying charges
§
267
Losses, expenses, and interest with respect to transactions between related taxpayers
§
267A
Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
§
268
Sale of land with unharvested crop
§
269
Acquisitions made to evade or avoid income tax
§
269A
Personal service corporations formed or availed of to avoid or evade income tax
§
269B
Stapled entities
§
270
Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
§
271
Debts owed by political parties, etc.
§
272
Disposal of coal or domestic iron ore
§
273
Holders of life or terminable interest
§
274
Disallowance of certain entertainment, etc., expenses
§
275
Certain taxes
§
276
Certain indirect contributions to political parties
§
277
Deductions incurred by certain membership organizations in transactions with members
§
278
Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
§
279
Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
§
280
Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
§
280A
Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
§
280B
Demolition of structures
§
280C
Certain expenses for which credits are allowable
§
280D
Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
§
280E
Expenditures in connection with the illegal sale of drugs
§
280F
Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
§
280G
Golden parachute payments
§
280H
Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years

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