2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter B - Computation of Taxable Income (Sections 61 - 291)
Part IX - Items Not Deductible (Sections 261 - 280H)
Table of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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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Repealed.]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Repealed.]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Repealed.]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Repealed.]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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