There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (§§ 61 - 291)
Part IX - ITEMS NOT DEDUCTIBLE (§§ 261 - 280H)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART IX - ITEMS NOT DEDUCTIBLE |
Contains | sections 261 to 280H |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 261 - General rule for disallowance of deductions
- Section 262 - Personal, living, and family expenses
- Section 263 - Capital expenditures
- Section 263A - Capitalization and inclusion in inventory costs of certain expenses
- Section 264 - Certain amounts paid in connection with insurance contracts
- Section 265 - Expenses and interest relating to tax-exempt income
- Section 266 - Carrying charges
- Section 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
- Section 268 - Sale of land with unharvested crop
- Section 269 - Acquisitions made to evade or avoid income tax
- Section 269A - Personal service corporations formed or availed of to avoid or evade income tax
- Section 269B - Stapled entities
- Section 270 - Repealed. Pub. L. 91-172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
- Section 271 - Debts owed by political parties, etc.
- Section 272 - Disposal of coal or domestic iron ore
- Section 273 - Holders of life or terminable interest
- Section 274 - Disallowance of certain entertainment, etc., expenses
- Section 275 - Certain taxes
- Section 276 - Certain indirect contributions to political parties
- Section 277 - Deductions incurred by certain membership organizations in transactions with members
- Section 278 - Repealed. Pub. L. 99-514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
- Section 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- Section 280 - Repealed. Pub. L. 99-514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
- Section 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- Section 280B - Demolition of structures
- Section 280C - Certain expenses for which credits are allowable
- Section 280D - Repealed. Pub. L. 100-418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
- Section 280E - Expenditures in connection with the illegal sale of drugs
- Section 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- Section 280G - Golden parachute payments
- Section 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
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