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

Title 26

26 U.S.C. § 261.Chapter 1

§ 261

General rule for disallowance of deductions

26 U.S.C. § 261.Chapter 1

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-119-83 (2026-04-13)