U.S Code last checked for updates: Apr 03, 2025
Searching within: All TitlesTitle 26Subtitle AChapter 1Subchapter BPart VII
§ 211.
Allowance of deductions

In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).

(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977,
cite as: 26 USC 211