26 U.S.C. § 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.
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Cited by 8
- 26 CFR § 1.161-1 — Allowance of deductions.
- 26 CFR § 1.162-1 — Business expenses.
- 26 CFR § 1.162-21 — Denial of deduction for certain fines, penalties, and other amounts.
- 26 CFR § 1.211-1 — Allowance of deductions.
- 26 CFR § 1.212-1 — Nontrade or nonbusiness expenses.
- 26 U.S.C. § 134 — Certain military benefits
- 26 U.S.C. § 161 — Allowance of deductions
- 26 U.S.C. § 211 — Allowance of deductions
Nearby sections (25 sections)
- 241 · Allowance of special deductions
- 242 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976,…
- 243 · Dividends received by corporations
- 244 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A),…
- 245 · Dividends received from certain foreign corporations
- 245A · Deduction for foreign source-portion of dividends received by…
- 246 · Rules applying to deductions for dividends received
- 246A · Dividends received deduction reduced where portfolio stock is…
- 247 · Contributions to Alaska Native Settlement Trusts
- 248 · Organizational expenditures
- 249 · Limitation on deduction of bond premium on repurchase
- 250 · Foreign-derived deduction eligible income and net CFC tested…
- 261 · General rule for disallowance of deductions
- 262 · Personal, living, and family expenses
- 263 · Capital expenditures
- 263A · Capitalization and inclusion in inventory costs of certain…
- 264 · Certain amounts paid in connection with insurance contracts
- 265 · Expenses and interest relating to tax-exempt income
- 266 · Carrying charges
- 267 · Losses, expenses, and interest with respect to transactions…
- 267A · Certain related party amounts paid or accrued in hybrid…
- 268 · Sale of land with unharvested crop
- 269 · Acquisitions made to evade or avoid income tax
- 269A · Personal service corporations formed or availed of to avoid or…
- 269B · Stapled entities