There Is a Newer Version
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2021 U.S. 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
| United States Code, 2018 Edition, Supplement 3, 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 |
| sections 261 to 280H |
| 2021 |
| January 3, 2022 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 261 - General rule for disallowance of deductions
- Sec. 262 - Personal, living, and family expenses
- Sec. 263 - Capital expenditures
- Sec. 263A - Capitalization and inclusion in inventory costs of certain expenses
- Sec. 264 - Certain amounts paid in connection with insurance contracts
- Sec. 265 - Expenses and interest relating to tax-exempt income
- Sec. 266 - Carrying charges
- Sec. 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
- Sec. 267A - Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- Sec. 268 - Sale of land with unharvested crop
- Sec. 269 - Acquisitions made to evade or avoid income tax
- Sec. 269A - Personal service corporations formed or availed of to avoid or evade income tax
- Sec. 269B - Stapled entities
- Sec. 270 - Repealed. Pub. L. 91-172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
- Sec. 271 - Debts owed by political parties, etc.
- Sec. 272 - Disposal of coal or domestic iron ore
- Sec. 273 - Holders of life or terminable interest
- Sec. 274 - Disallowance of certain entertainment, etc., expenses
- Sec. 275 - Certain taxes
- Sec. 276 - Certain indirect contributions to political parties
- Sec. 277 - Deductions incurred by certain membership organizations in transactions with members
- Sec. 278 - Repealed. Pub. L. 99-514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
- Sec. 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- Sec. 280 - Repealed. Pub. L. 99-514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
- Sec. 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- Sec. 280B - Demolition of structures
- Sec. 280C - Certain expenses for which credits are allowable
- Sec. 280D - Repealed. Pub. L. 100-418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
- Sec. 280E - Expenditures in connection with the illegal sale of drugs
- Sec. 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- Sec. 280G - Golden parachute payments
- Sec. 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
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