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26 U.S.C. IX - ITEMS NOT DEDUCTIBLE


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Collapse  Title 2 - THE CONGRESS
Sections 1 - 2281.
Expand  Title 7 - AGRICULTURE
Sections 1 - 8922.
Expand  Title 9 - ARBITRATION
Sections 1 - 307.
Expand  Title 10 - ARMED FORCES
Sections 101 - 18506.
Expand  Title 11 - BANKRUPTCY
Sections 101 - 1532.
Expand  Title 13 - CENSUS
Sections 1 - 402.
Expand  Title 16 - CONSERVATION
Sections 1 - 7304.
Expand  Title 17 - COPYRIGHTS
Sections 101 - 1332.
Expand  Title 20 - EDUCATION
Sections 1 - 9906.
Expand  Title 23 - HIGHWAYS
Sections 101 - 610.
Expand  Title 25 - INDIANS
Sections 1 - 4307.
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Table Of Contents
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Front Matter
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Table Of Contents
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Front Matter
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Table Of Contents
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Front Matter
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Table Of Contents
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Front Matter
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Table Of Contents
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Front Matter
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Sec. 261 - General rule for disallowance of deductions
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Sec. 262 - Personal, living, and family expenses
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Sec. 263 - Capital expenditures
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Sec. 263A - Capitalization and inclusion in inventory costs of certain expenses
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Sec. 264 - Certain amounts paid in connection with insurance contracts
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Sec. 265 - Expenses and interest relating to tax-exempt income
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Sec. 266 - Carrying charges
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Sec. 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
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Sec. 268 - Sale of land with unharvested crop
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Sec. 269 - Acquisitions made to evade or avoid income tax
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Sec. 269A - Personal service corporations formed or availed of to avoid or evade income tax
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Sec. 269B - Stapled entities
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Sec. 270 - Repealed. Pub. L. 91-172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572
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Sec. 271 - Debts owed by political parties, etc.
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Sec. 272 - Disposal of coal or domestic iron ore
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Sec. 273 - Holders of life or terminable interest
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Sec. 274 - Disallowance of certain entertainment, etc., expenses
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Sec. 275 - Certain taxes
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Sec. 276 - Certain indirect contributions to political parties
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Sec. 277 - Deductions incurred by certain membership organizations in transactions with members
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Sec. 278 - Repealed. Pub. L. 99-514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356
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Sec. 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
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Sec. 280 - Repealed. Pub. L. 99-514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355
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Sec. 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation...
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Sec. 280B - Demolition of structures
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Sec. 280C - Certain expenses for which credits are allowable
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Sec. 280D - Repealed. Pub. L. 100-418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324
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Sec. 280E - Expenditures in connection with the illegal sale of drugs
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Sec. 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for...
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Sec. 280G - Golden parachute payments
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Sec. 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing...
Expand  Title 29 - LABOR
Sections 1 - 3058.
Expand  Title 35 - PATENTS
Sections 1 - 376.
Expand  Title 39 - POSTAL SERVICE
Sections 101 - 5605.
Expand  Title 43 - PUBLIC LANDS
Sections 1 - 2434.
Expand  Title 45 - RAILROADS
Sections 1 - 1347.
Expand  Title 46 - SHIPPING
Sections 101 - 80509.
Expand  Title 49 - TRANSPORTATION
Sections 101 - 80504.