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§ 261. General rule for disallowance of deductions

Version history — every release point where this text changed

Release point 115-129 · current through 02/26/2018

§ 261.

General rule for disallowance of deductions

In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.

Source(Aug. 16, 1954, ch. 736, 68A Stat. 76.)

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Cite this exact text: /us/usc/?id=id746e59fb-22ee-11e8-bc90-c29f5d9e5cf6

Citation URL: /us/usc/t26/s261?release=115-129