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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 VII - Additional Itemized Deductions for Individuals
Sec. 211 - Allowance of deductions
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| 26 U.S.C. § 211 (2017) |
| §211. Allowance of deductions |
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In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible). |
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(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, §102(b)(3), May 23, 1977, 91 Stat. 137.) |
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AMENDMENTS
1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)". EFFECTIVE DATE OF 1977 AMENDMENTAmendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title. |
| United States Code, 2012 Edition, Supplement 5, 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 VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS Sec. 211 - Allowance of deductions |
| section 211 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 91 Stat. 137 |
| Public Law 95-30 |
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