US Code - Part IX: Items not deductible

Search US Code - Part IX: Items not deductible

• Section 261 General rule for disallowance of deductions
• Section 262 Personal, living, and family expenses
• Section 263 Capital expenditures
• Section 263A Capitalization and inclusion in inventory costs of certain expenses
• Section 264 Certain amounts paid in connection with insurance contracts
• Section 265 Expenses and interest relating to tax-exempt income
• Section 266 Carrying charges
• Section 267 Losses, expenses, and interest with respect to transactions between related taxpayers
• Section 268 Sale of land with unharvested crop
• Section 269 Acquisitions made to evade or avoid income tax
• Section 269A Personal service corporations formed or availed of to avoid or evade income tax
• Section 269B Stapled entities
• Section 270 Repealed. Pub. L. 91-172, title II, Sec. 213(b), Dec. 30, 1969, 83 Stat. 572]
• Section 271 Debts owed by political parties, etc.
• Section 272 Disposal of coal or domestic iron ore
• Section 273 Holders of life or terminable interest
• Section 274 Disallowance of certain entertainment, etc., expenses
• Section 275 Certain taxes
• Section 276 Certain indirect contributions to political parties
• Section 277 Deductions incurred by certain membership organizations in transactions with members
• Section 278 Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
• Section 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
• Section 280 Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
• Section 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
• Section 280B Demolition of structures
• Section 280C Certain expenses for which credits are allowable
• Section 280D Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
• Section 280E Expenditures in connection with the illegal sale of drugs
• Section 280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
• Section 280G Golden parachute payments
• Section 280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years