There Is a Newer Version of the U.S. Code
2011 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 VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161 - 199)
View MetadataMetadata
| Publication Title | United States Code, 2006 Edition, Supplement 5, 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 VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS |
| Contains | sections 161 to 199 |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
- Table Of Contents
- Front Matter
- Section 161 - Allowance of deductions
- Section 162 - Trade or business expenses
- Section 163 - Interest
- Section 164 - Taxes
- Section 165 - Losses
- Section 166 - Bad debts
- Section 167 - Depreciation
- Section 168 - Accelerated cost recovery system
- Section 169 - Amortization of pollution control facilities
- Section 170 - Charitable, etc., contributions and gifts
- Section 171 - Amortizable bond premium
- Section 172 - Net operating loss deduction
- Section 173 - Circulation expenditures
- Section 174 - Research and experimental expenditures
- Section 175 - Soil and water conservation expenditures; endangered species recovery expenditures
- Section 176 - Payments with respect to employees of certain foreign corporations
- Section 177 - Repealed. Pub. L. 99-514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181
- Section 178 - Amortization of cost of acquiring a lease
- Section 179 - Election to expense certain depreciable business assets
- Section 179A - Deduction for clean-fuel vehicles and certain refueling property
- Section 179B - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur...
- Section 179C - Election to expense certain refineries
- Section 179D - Energy efficient commercial buildings deduction
- Section 179E - Election to expense advanced mine safety equipment
- Section 180 - Expenditures by farmers for fertilizer, etc.
- Section 181 - Treatment of certain qualified film and television productions
- Section 182 - Repealed. Pub. L. 99-514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221
- Section 183 - Activities not engaged in for profit
- Section 184 - Repealed. Pub. L. 101-508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520
- Section 185 - Repealed. Pub. L. 99-514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181
- Section 186 - Recoveries of damages for antitrust violations, etc.
- Section 187 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769
- Section 188 - Repealed. Pub. L. 101-508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520
- Section 189 - Repealed. Pub. L. 99-514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355
- Section 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- Section 191 - Repealed. Pub. L. 97-34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239
- Section 192 - Contributions to black lung benefit trust
- Section 193 - Tertiary injectants
- Section 194 - Treatment of reforestation expenditures
- Section 194A - Contributions to employer liability trusts
- Section 195 - Start-up expenditures
- Section 196 - Deduction for certain unused business credits
- Section 197 - Amortization of goodwill and certain other intangibles
- Section 198 - Expensing of environmental remediation costs
- Section 198A - Expensing of qualified disaster expenses
- Section 199 - Income attributable to domestic production activities
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
