1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter B - Computation of Taxable Income
  6. Part IX - ITEMS NOT DEDUCTIBLE
  7. 26 USC § 261
26 USC § 261
General rule for disallowance of deductions
October 30, 2020
USC

In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
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§ 262 Personal, living, and family expenses

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