Title 26 — Internal Revenue CodeRelease 119-73not60
§261 General Rule for Disallowance of Deductions
Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income › Part IX— ITEMS NOT DEDUCTIBLE › § 261
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Title 26, §261
Internal Revenue Code — Source: USLM XML via OLRC
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
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Citation
26 U.S.C. § 261
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60