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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 VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS (§§ 161 - 199)
Table Of Contents
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| 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 VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Table Of Contents |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 161. | Allowance of deductions. |
| 162. | Trade or business expenses. |
| 163. | Interest. |
| 164. | Taxes. |
| 165. | Losses. |
| 166. | Bad debts. |
| 167. | Depreciation. |
| 168. | Accelerated cost recovery system. |
| 169. | Amortization of pollution control facilities. |
| 170. | Charitable, etc., contributions and gifts. |
| 171. | Amortizable bond premium. |
| 172. | Net operating loss deduction. |
| 173. | Circulation expenditures. |
| 174. | Research and experimental expenditures. |
| 175. | Soil and water conservation expenditures; endangered species recovery expenditures. |
| 176. | Payments with respect to employees of certain foreign corporations. |
| [177. | Repealed.] |
| 178. | Amortization of cost of acquiring a lease. |
| 179. | Election to expense certain depreciable business assets. |
| 179A. | Deduction for clean-fuel vehicles and certain refueling property. |
| 179B. | Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations. |
| 179C. | Election to expense certain refineries. |
| 179D. | Energy efficient commercial buildings deduction. |
| 179E. | Election to expense advanced mine safety equipment. |
| 180. | Expenditures by farmers for fertilizer, etc. |
| 181. | Treatment of certain qualified film and television productions. |
| [182. | Repealed.] |
| 183. | Activities not engaged in for profit. |
| [184, 185. | Repealed.] |
| 186. | Recoveries of damages for antitrust violations, etc. |
| [187 to 189. Repealed.] | |
| 190. | Expenditures to remove architectural and transportation barriers to the handicapped and elderly. |
| 191. | Amortization of certain rehabilitation expenditures for certified historic structures.1 |
| 192. | Contributions to black lung benefit trust. |
| 193. | Tertiary injectants. |
| 194. | Treatment of reforestation expenditures. |
| 194A. | Contributions to employer liability trusts. |
| 195. | Start-up expenditures. |
| 196. | Deduction for certain unused business credits. |
| 197. | Amortization of goodwill and certain other intangibles. |
| 198. | Expensing of environmental remediation costs. |
| 198A. | Expensing of Qualified Disaster Expenses.2 |
| 199. | Income attributable to domestic production activities. |
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