• § 161. Allowance of deductions

• § 162. Trade or business expenses

• § 163. Interest

• § 164. Taxes

• § 165. Losses

• § 166. Bad debts

• § 167. Depreciation

• § 168. Accelerated cost recovery system

• § 169. Amortization of pollution control facilities

• § 170. Charitable, etc., contributions and gifts

• § 171. Amortizable bond premium

• § 172. Net operating loss deduction

• § 173. Circulation expenditures

• § 174. Amortization of research and experimental expenditures

• § 175. Soil and water conservation expenditures; endangered species recovery expenditures

• § 176. Payments with respect to employees of certain foreign corporations

• [§ 177. Repealed.

• § 178. Amortization of cost of acquiring a lease

• § 179. Election to expense certain depreciable business assets

• [§ 179A. Repealed.

• § 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations

• § 179C. Election to expense certain refineries

• § 179D. Energy efficient commercial buildings deduction

• § 179E. Election to expense advanced mine safety equipment

• § 180. Expenditures by farmers for fertilizer, etc.

• § 181. Treatment of certain qualified film and television and live theatrical productions

• [§ 182. Repealed.

• § 183. Activities not engaged in for profit

• [§ 184. Repealed.

• [§ 185. Repealed.

• § 186. Recoveries of damages for antitrust violations, etc.

• [§ 187. Repealed.

• [§ 188. Repealed.

• [§ 189. Repealed.

• § 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly

• [§ 191. Repealed.

• § 192. Contributions to black lung benefit trust

• § 193. Tertiary injectants

• § 194. Treatment of reforestation expenditures

• § 194A. Contributions to employer liability trusts

• § 195. Start-up expenditures

• § 196. Deduction for certain unused business credits

• § 197. Amortization of goodwill and certain other intangibles

• § 198. Expensing of environmental remediation costs

• [§ 198A. Repealed.

• [§ 199. Repealed.

• § 199A. Qualified business income