Title 26, Internal Revenue CodeRelease 119-102
§261 General Rule for Disallowance of Deductions
Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IX — ITEMS NOT DEDUCTIBLE › § 261
Summary
When you figure your taxable income, you cannot take deductions for the items that are listed in this part.
Full Legal Text
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 261
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102