26 U.S.C. § 212
Expenses for production of income
In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—
for the production or collection of income;
for the management, conservation, or maintenance of property held for the production of income; or
in connection with the determination, collection, or refund of any tax.
Source: view the official text
Cited by 76
- 26 CFR § 1.1(i)-1T — Questions and answers relating to the tax on unearned income certain minor children (Temporary).
- 26 CFR § 1.127-1 — Amounts received under a qualified educational assistance program.
- 26 CFR § 1.132-5 — Working condition fringes.
- 26 CFR § 1.1366-1 — Shareholder's share of items of an S corporation.
- 26 CFR § 1.1385-1 — Amounts includible in patron's gross income.
- 26 CFR § 1.141-7 — Special rules for output facilities.
- 26 CFR § 1.1411-0 — Table of contents of provisions applicable to section 1411.
- 26 CFR § 1.1411-4 — Definition of net investment income.
- 26 CFR § 1.162-3 — Materials and supplies.
- 26 CFR § 1.164-1 — Deduction for taxes.
- 26 CFR § 1.164-2 — Deduction denied in case of certain taxes.
- 26 CFR § 1.183-1 — Activities not engaged in for profit.
Show 48 more
- 26 CFR § 1.183-2 — Activity not engaged in for profit defined.
- 26 CFR § 1.193-1 — Deduction for tertiary injectant expenses.
- 26 CFR § 1.197-2 — Amortization of goodwill and certain other intangibles.
- 26 CFR § 1.211-1 — Allowance of deductions.
- 26 CFR § 1.212-1 — Nontrade or nonbusiness expenses.
- 26 CFR § 1.262-1 — Personal, living, and family expenses.
- 26 CFR § 1.263(a)-1 — Capital expenditures; in general.
- 26 CFR § 1.263(a)-2 — Amounts paid to acquire or produce tangible property.
- 26 CFR § 1.263(a)-3 — Amounts paid to improve tangible property.
- 26 CFR § 1.265-1 — Expenses relating to tax-exempt income.
- 26 CFR § 1.267(a)-1 — Deductions disallowed.
- 26 CFR § 1.274-11 — Disallowance of deductions for certain entertainment, amusement, or recreation expenditures paid or incurred after December 31, 2017.
- 26 CFR § 1.274-2 — Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.
- 26 CFR § 1.274-4 — Disallowance of certain foreign travel expenses.
- 26 CFR § 1.280F-3T — Limitations on recovery deductions and the investment tax credit when the business use percentage of listed property is not greater than 50 percent (temporary).
- 26 CFR § 1.280F-6 — Special rules and definitions.
- 26 CFR § 1.367(a)-2 — Exceptions for transfers of property for use in the active conduct of a trade or business.
- 26 CFR § 1.404(g)-1 — Deduction of employer liability payments.
- 26 CFR § 1.419-1T — Treatment of welfare benefit funds. (Temporary)
- 26 CFR § 1.46-1 — Determination of amount.
- 26 CFR § 1.469-9 — Rules for certain rental real estate activities.
- 26 CFR § 1.53-3 — Separate rule for pass-through of jobs credit.
- 26 CFR § 1.61-5 — Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
- 26 CFR § 1.62-1T — Adjusted gross income (temporary).
- 26 CFR § 1.643(a)-5 — Tax-exempt interest.
- 26 CFR § 1.67-1T — 2-percent floor on miscellaneous itemized deductions (temporary).
- 26 CFR § 1.67-2T — Treatment of pass-through entities (temporary).
- 26 CFR § 1.67-3 — Allocation of expenses by real estate mortgage investment conduits.
- 26 CFR § 1.67-3T — Allocation of expenses by real estate mortgage investment conduits (temporary).
- 26 CFR § 1.702-1 — Income and credits of partner.
- 26 CFR § 1.703-1 — Partnership computations.
- 26 CFR § 1.860A-0 — Outline of REMIC provisions.
- 26 CFR § 1.860C-2 — Determination of REMIC taxable income or net loss.
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
- 26 CFR § 1.936-10 — Qualified investments.
- 26 CFR § 1.988-1 — Certain definitions and special rules.
- 26 CFR § 1.988-2 — Recognition and computation of exchange gain or loss.
- 26 CFR § 1.989(a)-1 — Definition of a qualified business unit.
- 26 CFR § 301.7610-1 — Fees and costs for witnesses.
- 26 CFR § 302.1 — Statutory provisions and Executive order; section 212 of the International Claims Settlement Act, and Executive Order 10644.
- 26 CFR § 302.1-6 — Interest and penalties.
- 26 CFR § 302.1-7 — Claims for credit or refund.
- 26 CFR § 48.4082-4 — Diesel fuel and kerosene; back-up tax.
- 26 CFR § 48.6421-4 — Meaning of terms.
- 26 U.S.C. § 1275 — Other definitions and special rules
- 26 U.S.C. § 164 — Taxes
- 26 U.S.C. § 183 — Activities not engaged in for profit
- 26 U.S.C. § 193 — Tertiary injectants
Nearby sections (25 sections)
- 192 · Contributions to black lung benefit trust
- 193 · Tertiary injectants
- 194 · Treatment of reforestation expenditures
- 194A · Contributions to employer liability trusts
- 195 · Start-up expenditures
- 196 · Deduction for certain unused business credits
- 197 · Amortization of goodwill and certain other intangibles
- 198 · Expensing of environmental remediation costs
- 198A · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec.…
- 199 · Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131…
- 199A · Qualified business income
- 211 · Allowance of deductions
- 212 · Expenses for production of income
- 213 · Medical, dental, etc., expenses
- 214 · Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90…
- 215 · Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131…
- 216 · Deduction of taxes, interest, and business depreciation by…
- 217 · Moving expenses
- 218 · Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92…
- 219 · Retirement savings
- 220 · Archer MSAs
- 221 · Interest on education loans
- 222 · Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec.…
- 223 · Health savings accounts
- 224 · Qualified tips