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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter B
Part IX
§ 261. General rule for disallow...
§ 263. Capital expenditures...
§ 261. General rule for disallow...
§ 263. Capital expenditures...
U.S. Code
Notes
§ 262.
Personal, living, and family expenses
(a)
General rule
(b)
Treatment of certain phone expenses
(
Aug. 16, 1954, ch. 736
,
68A Stat. 76
;
Pub. L. 100–647, title V, § 5073(a)
,
Nov. 10, 1988
,
102 Stat. 3682
.)
cite as:
26 USC 262
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