Statutory Text
26 U.S.C. § 261 — General rule for disallowance of deductions
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART IX - ITEMS NOT DEDUCTIBLE Sec. 261 - General rule for disallowance of deductions From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
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BS-USC26-SEC-031DA0
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Citation
26 U.S.C. § 261
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Federal — United States
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PRIMARY-SOURCE
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19b916d418953150...
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Pending — corpus passes queued
The statutory text of 26 U.S.C. § 261 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C. — public domain
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