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26 U.S.C. § 261. - General rule for disallowance of deductions · Congress.wiki

U.S. Code/Title 26/§ 261

Title 26

26

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26 U.S.C. § 261.Chapter 1

§ 261

General rule for disallowance of deductions

Title 26

1 min read

Subchapter: Computation of Taxable Income

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In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.

Release: pl-119-73not60 (2026-01-23)