Notes on itemized deductions for individuals and corporations : US Code - Notes

Search Notes on itemized deductions for individuals and corporations : US Code - Notes

Sec.
161. Allowance of deductions.
162. Trade or business expenses.
163. Interest.
164. Taxes.
165. Losses.
166. Bad debts.
167. Depreciation.
168. Accelerated cost recovery system.
169. Amortization of pollution control facilities.
170. Charitable, etc., contributions and gifts.
171. Amortizable bond premium.
172. Net operating loss deduction.
173. Circulation expenditures.
174. Research and experimental expenditures.
175. Soil and water conservation expenditures.
176. Payments with respect to employees of certain foreign
corporations.
[177. Repealed.]
178. Amortization of cost of acquiring a lease.
179. Election to expense certain depreciable business
assets.
179A. Deduction for clean-fuel vehicles and certain
refueling property.
179B. Deduction for capital costs incurred in complying with
Environmental Protection Agency sulfur regulations.
179C. Election to expense certain refineries.
179D. Energy efficient commercial buildings deduction.
180. Expenditures by farmers for fertilizer, etc.
181. Treatment of certain qualified film and television
productions.
[182. Repealed.]
183. Activities not engaged in for profit.
[184, 185. Repealed.]
186. Recoveries of damages for antitrust violations, etc.
[187 to 189. Repealed.]
190. Expenditures to remove architectural and
transportation barriers to the handicapped and
elderly.
191. Amortization of certain rehabilitation expenditures
for certified historic structures.(!1)
192. Contributions to black lung benefit trust.
193. Tertiary injectants.
194. Treatment of reforestation expenditures.
194A. Contributions to employer liability trusts.
195. Start-up expenditures.
196. Deduction for certain unused business credits.
197. Amortization of goodwill and certain other
intangibles.
198. Expensing of environmental remediation costs.
199. Income attributable to domestic production activities.

AMENDMENTS
2005 - Pub. L. 109-58, title XIII, Secs. 1323(b)(4), 1331(c),
Aug. 8, 2005, 119 Stat. 1015, 1024, added items 179C and 179D.
2004 - Pub. L. 108-357, title I, Sec. 102(d)(8), title II, Sec.
244(b), title III, Secs. 322(c)(5), 338(b)(6), Oct. 22, 2004, 118
Stat. 1429, 1446, 1475, 1481, added items 179B, 181, and 199, and
substituted "Treatment" for "Amortization" in item 194.
1997 - Pub. L. 105-34, title IX, Sec. 941(b), Aug. 5, 1997, 111
Stat. 885, added item 198.
1993 - Pub. L. 103-66, title XIII, Sec. 13261(f)(6), Aug. 10,
1993, 107 Stat. 539, added item 197.
1992 - Pub. L. 102-486, title XIX, Sec. 1913(a)(3)(B), Oct. 24,
1992, 106 Stat. 3019, added item 179A.
1990 - Pub. L. 101-508, title XI, Sec. 11801(b)(3), Nov. 5, 1990,
104 Stat. 1388-522, struck out item 184 "Amortization of certain
railroad rolling stock" and item 188 "Amortization of certain
expenditures for child care facilities".
1986 - Pub. L. 99-514, title II, Secs. 201(d)(2)(B), 241(b)(3),
242(b)(3), title IV, Sec. 402(b)(3), title VIII, Sec. 803(c)(2),
Oct. 22, 1986, 100 Stat. 2139, 2181, 2221, 2356, substituted
"Amortization of cost of acquiring a lease" for "Depreciation or
amortization of improvements made by lessee on lessor's property"
in item 178, and struck out items 177 "Trademark and trade name
expenditures", 182 "Expenditures by farmers for clearing land", 185
"Amortization of railroad grading and tunnel bores", and 189
"Amortization of real property construction period interest and
taxes".
1984 - Pub. L. 98-369, div. A, title I, Sec. 94(b), title IV,
Sec. 474(r)(8)(B), July 18, 1984, 98 Stat. 615, 841, reenacted item
195 without change, and substituted "business credits" for
"investment credits" in item 196.
1983 - Pub. L. 97-448, title III, Sec. 305(b)(2), Jan. 12, 1983,
96 Stat. 2399, redesignated item 194 (relating to contributions to
employer liability trusts) as 194A.
1982 - Pub. L. 97-248, title II, Sec. 205(a)(5)(C), Sept. 3,
1982, 96 Stat. 430, added item 196.
1981 - Pub. L. 97-34, title II, Secs. 201(d), 202(d)(3), Aug. 13,
1981, 95 Stat. 219, 221, added item 168 and substituted "Election
to expense certain depreciable business assets" for "Additional
first-year depreciation allowance for small business" in item 179.
1980 - Pub. L. 96-605, title I, Sec. 102(b), Dec. 28, 1980, 94
Stat. 3522, added item 195.
Pub. L. 96-451, title III, Sec. 301(c)(2), Oct. 14, 1980, 94
Stat. 1991, added item 194 relating to amortization of
reforestation expenditures.
Pub. L. 96-364, title II, Sec. 209(c)(2), Sept. 26, 1980, 94
Stat. 1291, added item 194 relating to contributions to employer
liability trusts.
Pub. L. 96-223, title II, Sec. 251(a)(2)(A), Apr. 2, 1980, 94
Stat. 287, added item 193.
1978 - Pub. L. 95-227, Sec. 4(b)(2), Feb. 10, 1978, 95 Stat. 17,
added item 192.
1977 - Pub. L. 95-30, title IV, Sec. 402(a)(4), May 23, 1977, 91
Stat. 155, struck out "on-the-job training and" after "certain
expenditures for" in item 188.
1976 - Pub. L. 94-455, title II, Sec. 201(b), title XIX, Secs.
1901(b)(11)(B), 1951(c)(2)(D), title XXI, Secs. 2122(b)(1),
2124(a)(3)(A), Oct. 4, 1976, 90 Stat. 1527, 1795, 1841, 1915, 1917,
struck out item 168 "Amortization of emergency facilities" and item
187 "Amortization of certain coal mine safety equipment" and added
items 189, 190, and 191.
1971 - Pub. L. 92-178, title III, Sec. 303(c)(6), Dec. 10, 1971,
85 Stat. 522, added item 188.
1969 - Pub. L. 91-172, title II, Sec. 213(c)(1), title VII, Secs.
704(b)(1), 705(b), 707(b), title IX, Sec. 904(b), Dec. 30, 1969, 83
Stat. 572, 669, 674, 675, 712, substituted reference to pollution
control facilities for reference to grain storage facilities in
item 169, and added items 183 to 187.
1964 - Pub. L. 88-272, title II, Sec. 203(a)(3)(D). Feb. 26,
1964, 78 Stat. 34, struck out item 181 "Deduction for certain
unused investment credit".
1962 - Pub. L. 87-834, Secs. 2(g)(3), 21(c), Oct. 16, 1962, 76
Stat. 973, 1064, added items 181, 182.
1960 - Pub. L. 86-779, Sec. 6(b), Sept. 14, 1960, 74 Stat. 1001,
added item 180.
1958 - Pub. L. 85-866, title I, Sec. 15(b), title II, Sec.
204(b), Sept. 2, 1958, 72 Stat. 1613, 1680, added items 178 and
179.
1956 - Act June 29, 1956, ch. 464, Sec. 4(b), 70 Stat. 406, added
item 177.
1954 - Act Sept. 1, 1954, ch. 1206, title II, Sec. 210(b), 68
Stat. 1097, added item 176.

(!1) Section 191 was repealed by Pub. L. 97-34 without corresponding
amendment of part analysis.