26 USC Part VI
ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
October 30, 2020
§
161
Allowance of deductions
§
162
Trade or business expenses
§
163
Interest
§
164
Taxes
§
165
Losses
§
166
Bad debts
§
167
Depreciation
§
168
Accelerated cost recovery system
§
169
Amortization of pollution control facilities
§
170
Charitable, etc., contributions and gifts
§
171
Amortizable bond premium
§
172
Net operating loss deduction
§
173
Circulation expenditures
§
174
Research and experimental expenditures
§
175
Soil and water conservation expenditures; endangered species recovery expenditures
§
176
Payments with respect to employees of certain foreign corporations
§
177
Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
§
178
Amortization of cost of acquiring a lease
§
179
Election to expense certain depreciable business assets
§
179A
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042
§
179B
Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
§
179C
Election to expense certain refineries
§
179D
Energy efficient commercial buildings deduction
§
179E
Election to expense advanced mine safety equipment
§
180
Expenditures by farmers for fertilizer, etc.
§
181
Treatment of certain qualified film and television and live theatrical productions
§
182
Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
§
183
Activities not engaged in for profit
§
184
Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520
§
185
Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
§
186
Recoveries of damages for antitrust violations, etc.
§
187
Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
§
188
Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520
§
189
Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
§
190
Expenditures to remove architectural and transportation barriers to the handicapped and elderly
§
191
Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
§
192
Contributions to black lung benefit trust
§
193
Tertiary injectants
§
194
Treatment of reforestation expenditures
§
194A
Contributions to employer liability trusts
§
195
Start-up expenditures
§
196
Deduction for certain unused business credits
§
197
Amortization of goodwill and certain other intangibles
§
198
Expensing of environmental remediation costs
§
198A
Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042
§
199
Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126
§
199A
Qualified business income
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