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
through Public Law 119-27, except Public Law 119-21
USC

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

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC