26 U.S.C. § 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).
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Cited by 17
- 26 CFR § 1.141-7 — Special rules for output facilities.
- 26 CFR § 1.1446-2 — Determining a partnership's effectively connected taxable income allocable to foreign partners under section 704.
- 26 CFR § 1.61-21 — Taxation of fringe benefits.
- 26 CFR § 1.62-1T — Adjusted gross income (temporary).
- 26 CFR § 301.6363-4 — Judicial review.
- 26 CFR § 301.9100-6T — Time and manner of making certain elections under the Deficit Reduction Act of 1984.
- 26 CFR § 48.4082-5 — Diesel fuel and kerosene; Alaska.
- 26 CFR § 513.11 — Refund of income tax withheld during 1951.
- 26 CFR § 521.108 — Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties.
- 26 U.S.C. § 142 — Exempt facility bond
- 26 U.S.C. § 3310 — Judicial review
- 26 U.S.C. § 40B — Sustainable aviation fuel credit
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