TITLE 26 - US CODE - PART IX - ITEMS NOT DEDUCTIBLE
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TITLE 26 - US CODE - PART IX - ITEMS NOT DEDUCTIBLE
26 USC 261 - General rule for disallowance of deductions
26 USC 262 - Personal, living, and family expenses
26 USC 263 - Capital expenditures
26 USC 263A - Capitalization and inclusion in inventory costs of certain expenses
26 USC 264 - Certain amounts paid in connection with insurance contracts
26 USC 265 - Expenses and interest relating to tax-exempt income
26 USC 266 - Carrying charges
26 USC 267 - Losses, expenses, and interest with respect to transactions between related taxpayers
26 USC 268 - Sale of land with unharvested crop
26 USC 269 - Acquisitions made to evade or avoid income tax
26 USC 269A - Personal service corporations formed or availed of to avoid or evade income tax
26 USC 269B - Stapled entities
26 USC 270 - Repealed. Pub. L. 91172, title II, 213(b), Dec. 30, 1969, 83 Stat. 572]
26 USC 271 - Debts owed by political parties, etc.
26 USC 272 - Disposal of coal or domestic iron ore
26 USC 273 - Holders of life or terminable interest
26 USC 274 - Disallowance of certain entertainment, etc., expenses
26 USC 275 - Certain taxes
26 USC 276 - Certain indirect contributions to political parties
26 USC 277 - Deductions incurred by certain membership organizations in transactions with members
26 USC 278 - Repealed. Pub. L. 99514, title VIII, 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
26 USC 279 - Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
26 USC 280 - Repealed. Pub. L. 99514, title VIII, 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
26 USC 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
26 USC 280B - Demolition of structures
26 USC 280C - Certain expenses for which credits are allowable
26 USC 280D - Repealed. Pub. L. 100418, title I, 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
26 USC 280E - Expenditures in connection with the illegal sale of drugs
26 USC 280F - Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
26 USC 280G - Golden parachute payments
26 USC 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
‹ 26 USC 250 - Repealed. Pub. L. 101508, title XI, 11801(a)(15), Nov. 5, 1990, 104 Stat. 1388520]
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26 USC 261 - General rule for disallowance of deductions ›
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