26 U.S.C. § 161 - Allowance of deductions
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26 USC 161 - Allowance of deductions
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 (sec.
261
and following, relating to items not deductible).
‹ TITLE 26 - US CODE - PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
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26 USC 162 - Trade or business expenses ›
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