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2016 US Code
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
Sec. 261 - General rule for disallowance of deductions
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26 U.S.C. § 261 (2016) |
ยง261. General rule for disallowance of deductions |
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part. |
(Aug. 16, 1954, ch. 736, 68A Stat. 76.) |
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 Sec. 261 - General rule for disallowance of deductions |
section 261 |
2016 |
January 6, 2017 |
No |
standard |
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