Title 26, Internal Revenue CodeRelease 119-102
§211 Allowance of Deductions
Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VII — ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS › § 211
Summary
When figuring taxable income under section 63, you may deduct the items listed in this part, except for anything that part IX (section 261 and following) says is not deductible.
Full Legal Text
Title 26, §211
Internal Revenue Code, Source: USLM XML via OLRC
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).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1977—Pub. L. 95–30 substituted “section 63” for “section 63(a)”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1977 AmendmentAmendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 211
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102