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2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
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- Sec. 161 - Allowance of deductions
- Sec. 162 - Trade or business expenses
- Sec. 163 - Interest
- Sec. 164 - Taxes
- Sec. 165 - Losses
- Sec. 166 - Bad debts
- Sec. 167 - Depreciation
- Sec. 168 - Accelerated cost recovery system
- Sec. 169 - Amortization of pollution control facilities
- Sec. 170 - Charitable, etc., contributions and gifts
- Sec. 171 - Amortizable bond premium
- Sec. 172 - Net operating loss deduction
- Sec. 173 - Circulation expenditures
- Sec. 174 - Research and experimental expenditures
- Sec. 175 - Soil and water conservation expenditures
- Sec. 176 - Payments with respect to employees of certain foreign corporations
- Sec. 177 - Repealed. Pub. L. 99-514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
- Sec. 178 - Amortization of cost of acquiring a lease
- Sec. 179 - Election to expense certain depreciable business assets
- Sec. 179A - Deduction for clean-fuel vehicles and certain refueling property
- Sec. 180 - Expenditures by farmers for fertilizer, etc.
- Sec. 181 - Repealed. Pub. L. 88-272, title II, §203(a)(3) (B), Feb. 26, 1964, 78 Stat. 34
- Sec. 182 - Repealed. Pub. L. 99-514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
- Sec. 183 - Activities not engaged in for profit
- Sec. 184 - Repealed. Pub. L. 101-508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520
- Sec. 185 - Repealed. Pub. L. 99-514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
- Sec. 186 - Recoveries of damages for antitrust violations, etc.
- Sec. 187 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
- Sec. 188 - Repealed. Pub. L. 101-508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520
- Sec. 189 - Repealed. Pub. L. 99-514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
- Sec. 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- Sec. 191 - Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
- Sec. 192 - Contributions to black lung benefit trust
- Sec. 193 - Tertiary injectants
- Sec. 194 - Amortization of reforestation expenditures
- Sec. 194A - Contributions to employer liability trusts
- Sec. 195 - Start-up expenditures
- Sec. 196 - Deduction for certain unused business credits
- Sec. 197 - Amortization of goodwill and certain other intangibles
- Sec. 198 - Expensing of environmental remediation costs
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