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 VI - Itemized Deductions for Individuals and Corporations (Sections 161 - 199)
Table of Contents

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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 VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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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Repealed.]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.Repealed.]
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 and live theatrical 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Repealed.]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Repealed.]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 Repealed.]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.Repealed.]
199.Income attributable to domestic production activities.

        

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