• § 261. General rule for disallowance of deductions

• § 262. Personal, living, and family expenses

• § 263. Capital expenditures

• § 263A. Capitalization and inclusion in inventory costs of certain expenses

• § 264. Certain amounts paid in connection with insurance contracts

• § 265. Expenses and interest relating to tax-exempt income

• § 266. Carrying charges

• § 267. Losses, expenses, and interest with respect to transactions between related taxpayers

• § 267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities

• § 268. Sale of land with unharvested crop

• § 269. Acquisitions made to evade or avoid income tax

• § 269A. Personal service corporations formed or availed of to avoid or evade income tax

• § 269B. Stapled entities

• [§ 270. Repealed.

• § 271. Debts owed by political parties, etc.

• § 272. Disposal of coal or domestic iron ore

• § 273. Holders of life or terminable interest

• § 274. Disallowance of certain entertainment, etc., expenses

• § 275. Certain taxes

• § 276. Certain indirect contributions to political parties

• § 277. Deductions incurred by certain membership organizations in transactions with members

• [§ 278. Repealed.

• § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

• [§ 280. Repealed.

• § 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

• § 280B. Demolition of structures

• § 280C. Certain expenses for which credits are allowable

• [§ 280D. Repealed.

• § 280E. Expenditures in connection with the illegal sale of drugs

• § 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

• § 280G. Golden parachute payments

• § 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years