26 U.S.C. § 262
Personal, living, and family expenses
# (a) General rule
Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
# (b) Treatment of certain phone expenses
For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.
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Cited by 9
- 26 CFR § 1.1014-4 — Uniformity of basis; adjustment to basis.
- 26 CFR § 1.162-32 — Expenses paid or incurred for lodging when not traveling away from home.
- 26 CFR § 1.183-1 — Activities not engaged in for profit.
- 26 CFR § 1.213-1 — Medical, dental, etc., expenses.
- 26 CFR § 1.261-1 — General rule for disallowance of deductions.
- 26 CFR § 1.264-1 — Premiums on life insurance taken out in a trade or business.
- 26 CFR § 1.274-5A — Substantiation requirements.
- 26 CFR § 1.274-5T — Substantiation requirements (temporary).
- 26 CFR § 28.2801-4 — Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
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