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2017 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
Table of Contents

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Table of Contents
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.
267A.Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities.
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Repealed.]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Repealed.]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Repealed.]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Repealed.]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

        
Publication Title United States Code, 2012 Edition, Supplement 5, 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 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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