<section xmlns="http://xml.house.gov/schemas/uslm/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dcterms="http://purl.org/dc/terms/" style="-uslm-lc:I80" id="idfce80413-aaf5-11e3-a3be-eac978bc5dd5" identifier="/us/usc/t26/s261"><num value="261">§ 261.</num><heading> General rule for disallowance of deductions</heading><content>
<p style="-uslm-lc:I11" class="indent0">In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.</p>
</content><sourceCredit id="idfce80414-aaf5-11e3-a3be-eac978bc5dd5">(<ref href="/us/act/1954-08-16/ch736">Aug. 16, 1954, ch. 736</ref>, <ref href="/us/stat/68A/76">68A Stat. 76</ref>.)</sourceCredit>
</section>