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► 26 U.S.C. § 211 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 211
Allowance of deductions
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-F77472
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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 VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS Sec. 211 - Allowance of deductions From the U.S. Government Publishing Office, www.gpo.gov

§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, 91 Stat. 137.)

Editorial Notes

Amendments 1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".

Statutory Notes and Related Subsidiaries

Effective Date of 1977 Amendment Amendment 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.

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The statutory text of 26 U.S.C. § 211 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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26 U.S.C.
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1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code
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OM-USC26-SEC-F77472
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Internal Revenue Code — 26 U.S.C. § 211