Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 261 (2024) — 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.
Source: official text
Internal Revenue Code (Title 26 U.S.C.)
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
Source: official text