TITLE 26 - US CODE - PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
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TITLE 26 - US CODE - PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
26 USC 161 - Allowance of deductions
26 USC 162 - Trade or business expenses
26 USC 163 - Interest
26 USC 164 - Taxes
26 USC 165 - Losses
26 USC 166 - Bad debts
26 USC 167 - Depreciation
26 USC 168 - Accelerated cost recovery system
26 USC 169 - Amortization of pollution control facilities
26 USC 170 - Charitable, etc., contributions and gifts
26 USC 171 - Amortizable bond premium
26 USC 172 - Net operating loss deduction
26 USC 173 - Circulation expenditures
26 USC 174 - Research and experimental expenditures
26 USC 175 - Soil and water conservation expenditures
26 USC 176 - Payments with respect to employees of certain foreign corporations
26 USC 177 - Repealed. Pub. L. 99514, title II, 241(a), Oct. 22, 1986, 100 Stat. 2181]
26 USC 178 - Amortization of cost of acquiring a lease
26 USC 179 - Election to expense certain depreciable business assets
26 USC 179A - Deduction for clean-fuel vehicles and certain refueling property
26 USC 179B - Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
26 USC 179C - Election to expense certain refineries
26 USC 179D - Energy efficient commercial buildings deduction
26 USC 179E - Election to expense advanced mine safety equipment
26 USC 180 - Expenditures by farmers for fertilizer, etc.
26 USC 181 - Treatment of certain qualified film and television productions
26 USC 182 - Repealed. Pub. L. 99514, title IV, 402(a), Oct. 22, 1986, 100 Stat. 2221]
26 USC 183 - Activities not engaged in for profit
26 USC 184 - Repealed. Pub. L. 101508, title XI, 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388520]
26 USC 185 - Repealed. Pub. L. 99514, title II, 242(a), Oct. 22, 1986, 100 Stat. 2181]
26 USC 186 - Recoveries of damages for antitrust violations, etc.
26 USC 187 - Repealed. Pub. L. 94455, title XIX, 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
26 USC 188 - Repealed. Pub. L. 101508, title XI, 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388520]
26 USC 189 - Repealed. Pub. L. 99514, title VIII, 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
26 USC 190 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly
26 USC 191 - Repealed. Pub. L. 9734, title II, 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
26 USC 192 - Contributions to black lung benefit trust
26 USC 193 - Tertiary injectants
26 USC 194 - Treatment of reforestation expenditures
26 USC 194A - Contributions to employer liability trusts
26 USC 195 - Start-up expenditures
26 USC 196 - Deduction for certain unused business credits
26 USC 197 - Amortization of goodwill and certain other intangibles
26 USC 198 - Expensing of environmental remediation costs
26 USC 199 - Income attributable to domestic production activities
‹ 26 USC 153 - Cross references
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26 USC 161 - Allowance of deductions ›
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