26 USC 261 - General rule for disallowance of deductions

U.S. CODE

U.S Code last checked for updates: May 13, 2025

§ 261.

General rule for disallowance of deductions

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

(Aug. 16, 1954, ch. 736, 68A Stat. 76.)

cite as: 26 USC 261

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