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► 26 U.S.C. § 261 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 261
General rule for disallowance 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-031DA0
► 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 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 Official Source ↗
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OM-USC26-SEC-031DA0
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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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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
Citation
26 U.S.C. § 261
Status
● ACTIVE
Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-031DA0
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v1.0
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Internal Revenue Code — 26 U.S.C. § 261