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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 191

[§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239]

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Nearby sections (25 sections)
  1. 179E · Election to expense advanced mine safety equipment
  2. 180 · Expenditures by farmers for fertilizer, etc.
  3. 181 · Treatment of certain qualified film and television and live…
  4. 182 · [§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22,…
  5. 183 · Activities not engaged in for profit
  6. 184 · [§184. Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov.…
  7. 185 · [§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22,…
  8. 186 · Recoveries of damages for antitrust violations, etc.
  9. 187 · [§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4,…
  10. 188 · [§188. Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov.…
  11. 189 · [§189. Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22,…
  12. 190 · Expenditures to remove architectural and transportation barriers…
  13. 191 · [§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13,…
  14. 192 · Contributions to black lung benefit trust
  15. 193 · Tertiary injectants
  16. 194 · Treatment of reforestation expenditures
  17. 194A · Contributions to employer liability trusts
  18. 195 · Start-up expenditures
  19. 196 · Deduction for certain unused business credits
  20. 197 · Amortization of goodwill and certain other intangibles
  21. 198 · Expensing of environmental remediation costs
  22. 198A · [§198A. Repealed. Pub. L. 113–295, div. A, title II,…
  23. 199 · [§199. Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22,…
  24. 199A · Qualified business income
  25. 211 · Allowance of deductions
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