§ 211. Allowance of deductions
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/usc/title-26/section-211A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977, 91 Stat. 137.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 69
- Pub. L. 95–30, title I, § 102(b)(3)
- 91 Stat. 137
- Pub. L. 95–30
- section 106(a) of Pub. L. 95–30
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§ 211
Allowance of deductions
Stat.×17
Fed. Reg.×3
Pub. L.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 69
Pub. L.Pub. L. 95–30, title I, § 102(b)(3)
Stat.91 Stat. 137
Pub. L.Pub. L. 95–30
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