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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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Back to Chapter 1Previous: § 250Next: § 262

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

§ 250

Release: pl-119-111 (2026-09-18)

§ 262

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