US Code - Part VI: Itemized deductions for individuals and corporations

Search US Code - Part VI: Itemized deductions for individuals and corporations

• Section 161 Allowance of deductions
• Section 162 Trade or business expenses
• Section 163 Interest
• Section 164 Taxes
• Section 165 Losses
• Section 166 Bad debts
• Section 167 Depreciation
• Section 168 Accelerated cost recovery system
• Section 169 Amortization of pollution control facilities
• Section 170 Charitable, etc., contributions and gifts
• Section 171 Amortizable bond premium
• Section 172 Net operating loss deduction
• Section 173 Circulation expenditures
• Section 174 Research and experimental expenditures
• Section 175 Soil and water conservation expenditures
• Section 176 Payments with respect to employees of certain foreign corporations
• Section 177 Repealed. Pub. L. 99-514, title II, Sec. 241(a), Oct. 22, 1986, 100 Stat. 2181]
• Section 178 Amortization of cost of acquiring a lease
• Section 179 Election to expense certain depreciable business assets
• Section 179A Deduction for clean-fuel vehicles and certain refueling property
• Section 179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
• Section 179C Election to expense certain refineries
• Section 179D Energy efficient commercial buildings deduction
• Section 180 Expenditures by farmers for fertilizer, etc.
• Section 181 Treatment of certain qualified film and television productions
• Section 182 Repealed. Pub. L. 99-514, title IV, Sec. 402(a), Oct. 22, 1986, 100 Stat. 2221]
• Section 183 Activities not engaged in for profit
• Section 184 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388-520]
• Section 185 Repealed. Pub. L. 99-514, title II, Sec. 242(a), Oct. 22, 1986, 100 Stat. 2181]
• Section 186 Recoveries of damages for antitrust violations, etc.
• Section 187 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
• Section 188 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388-520]
• Section 189 Repealed. Pub. L. 99-514, title VIII, Sec. 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
• Section 190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
• Section 191 Repealed. Pub. L. 97-34, title II, Sec. 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
• Section 192 Contributions to black lung benefit trust
• Section 193 Tertiary injectants
• Section 194 Treatment of reforestation expenditures
• Section 194A Contributions to employer liability trusts
• Section 195 Start-up expenditures
• Section 196 Deduction for certain unused business credits
• Section 197 Amortization of goodwill and certain other intangibles
• Section 198 Expensing of environmental remediation costs
• Section 199 Income attributable to domestic production activities