Part IX. Items Not Deductible
Index
- § 261. General Rule For Disallowance of Deductions
- § 262. Personal, Living, and Family Expenses
- § 263. Capital Expenditures
- § 263a. Capitalization and Inclusion In Inventory Costs of Certain Expenses
- § 264. Certain Amounts Paid In Connection With Insurance Contracts
- § 265. Expenses and Interest Relating to Tax-Exempt Income
- § 266. Carrying Charges
- § 267. Losses, Expenses, and Interest With Respect to Transactions Between Related Taxpayers
- § 268. Sale of Land With Unharvested Crop
- § 269. Acquisitions Made to Evade Or Avoid Income Tax
- § 269a. Personal Service Corporations Formed Or Availed of to Avoid Or Evade Income Tax
- § 269b. Stapled Entities
- § 270. Repealed
- § 271. Debts Owed By Political Parties, Etc
- § 272. Disposal of Coal Or Domestic Iron Ore
- § 273. Holders of Life Or Terminable Interest
- § 274. Disallowance of Certain Entertainment, Etc., Expenses
- § 275. Certain Taxes
- § 276. Certain Indirect Contributions to Political Parties
- § 277. Deductions Incurred By Certain Membership Organizations In Transactions With Members
- § 278. Repealed
- § 279. Interest On Indebtedness Incurred By Corporation to Acquire Stock Or Assets of Another Corporation
- § 280. Repealed
- § 280a. Disallowance of Certain Expenses In Connection With Business Use of Home, Rental of Vacation Homes, Etc
- § 280b. Demolition of Structures
- § 280c. Certain Expenses For Which Credits Are Allowable
- § 280d. Repealed
- § 280e. Expenditures In Connection With the Illegal Sale of Drugs
- § 280f. Limitation On Depreciation For Luxury Automobiles; Limitation Where Certain Property Used For Personal Purposes
- § 280g. Golden Parachute Payments
- § 280h. Limitation On Certain Amounts Paid to Employee-Owners By Personal Service Corporations Electing Alternative Taxable Years