26 U.S.C. § 161 : US Code - Section 161: Allowance of deductions

Search 26 U.S.C. § 161 : US Code - Section 161: Allowance of deductions

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 (sec. 261 and following,
relating to items not deductible).
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