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§ 261. General rule for disallowance of deductions

Version history — every release point where this text changed

Release point 116-33 · current through 07/25/2019

§ 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=ide0808dd9-b211-11e9-968c-d1fea73f430f

Citation URL: /us/usc/t26/s261?release=116-33