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2012 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)
Table Of Contents
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Metadata
| Publication Title | United States Code, 2012 Edition, 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 Table Of Contents |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 261. | General rule for disallowance of deductions. |
| 262. | Personal, living, and family expenses. |
| 263. | Capital expenditures. |
| 263A. | Capitalization and inclusion in inventory costs of certain expenses. |
| 264. | Certain amounts paid in connection with insurance contracts. |
| 265. | Expenses and interest relating to tax-exempt income. |
| 266. | Carrying charges. |
| 267. | Losses, expenses, and interest with respect to transactions between related taxpayers. |
| 268. | Sale of land with unharvested crop. |
| 269. | Acquisitions made to evade or avoid income tax. |
| 269A. | Personal service corporations formed or availed of to avoid or evade income tax. |
| 269B. | Stapled entities. |
| [270. | Repealed.] |
| 271. | Debts owed by political parties, etc. |
| 272. | Disposal of coal or domestic iron ore. |
| 273. | Holders of life or terminable interest. |
| 274. | Disallowance of certain entertainment, etc., expenses. |
| 275. | Certain taxes. |
| 276. | Certain indirect contributions to political parties. |
| 277. | Deductions incurred by certain membership organizations in transactions with members. |
| [278. | Repealed.] |
| 279. | Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation. |
| [280. | Repealed.] |
| 280A. | Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. |
| 280B. | Demolition of structures. |
| 280C. | Certain expenses for which credits are allowable. |
| [280D. | Repealed.] |
| 280E. | Expenditures in connection with the illegal sale of drugs. |
| 280F. | Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes. |
| 280G. | Golden parachute payments. |
| 280H. | Limitation on certain amounts paid to owner-employees by personal service corporations electing alternative taxable years.1 |
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