26 U.S.C. § 261 - General rule for disallowance of deductions
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26 USC 261 - 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.
‹ TITLE 26 - US CODE - PART IX - ITEMS NOT DEDUCTIBLE
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26 USC 262 - Personal, living, and family expenses ›
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