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§ 261. General rule for disallowance of deductions

Version history — every release point where this text changed

Release point 115-35 · current through 05/17/2017

§ 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=id4acec57b-4155-11e7-9a9e-fed3d9a745cd

Citation URL: /us/usc/t26/s261?release=115-35