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26 U.S.C. § 280

Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Nearby sections (25 sections)
  1. 269A · Personal service corporations formed or availed of to avoid or…
  2. 269B · Stapled entities
  3. 270 · Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83…
  4. 271 · Debts owed by political parties, etc.
  5. 272 · Disposal of coal or domestic iron ore
  6. 273 · Holders of life or terminable interest
  7. 274 · Disallowance of certain entertainment, etc., expenses
  8. 275 · Certain taxes
  9. 276 · Certain indirect contributions to political parties
  10. 277 · Deductions incurred by certain membership organizations in…
  11. 278 · Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986,…
  12. 279 · Interest on indebtedness incurred by corporation to acquire stock…
  13. 280 · Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22,…
  14. 280A · Disallowance of certain expenses in connection with business use…
  15. 280B · Demolition of structures
  16. 280C · Certain expenses for which credits are allowable
  17. 280D · Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23,…
  18. 280E · Expenditures in connection with the illegal sale of drugs
  19. 280F · Limitation on depreciation for luxury automobiles; limitation…
  20. 280G · Golden parachute payments
  21. 280H · Limitation on certain amounts paid to employee-owners by…
  22. 281 · Terminal railroad corporations and their shareholders
  23. 291 · Special rules relating to corporate preference items
  24. 301 · Distributions of property
  25. 302 · Distributions in redemption of stock
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