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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter B— Computation of Taxable Income · § 261

§ 261. General rule for disallowance of deductions

29 words·~1 min read·/usc/title-26/section-261

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In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)
Connections5 cite this
2 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 76
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§ 261
General rule for disallowance of deductions
Pub. L.×2
Stat.×2
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 76
Cites 2Cited by 5 across 3 sources
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