Part VI. Itemized Deductions For Individuals and Corporations
Index
- § 161. Allowance of Deductions
- § 162. Trade Or Business Expenses
- § 163. Interest
- § 164. Taxes
- § 165. Losses
- § 166. Bad Debts
- § 167. Depreciation
- § 168. Accelerated Cost Recovery System
- § 169. Amortization of Pollution Control Facilities
- § 170. Charitable, Etc., Contributions and Gifts
- § 171. Amortizable Bond Premium
- § 172. Net Operating Loss Deduction
- § 173. Circulation Expenditures
- § 174. Research and Experimental Expenditures
- § 175. Soil and Water Conservation Expenditures
- § 176. Payments With Respect to Employees of Certain Foreign Corporations
- § 177. Repealed
- § 178. Amortization of Cost of Acquiring a Lease
- § 179. Election to Expense Certain Depreciable Business Assets
- § 179a. Deduction For Clean-Fuel Vehicles and Certain Refueling Property
- § 179b. Deduction For Capital Costs Incurred In Complyin With Environmental Protection Agency Sulfur Regulations
- § 179c. Election to Expense Certain Refineries
- § 179d. Energy Efficient Commercial Buildings Deduction
- § 180. Expenditures By Farmers For Fertilizer, Etc
- § 181. Treatment of Certain Qualified Film and Television Productions
- § 182. Repealed
- § 183. Activities Not Engaged In For Profit
- § 184. Repealed
- § 185. Repealed
- § 186. Recoveries of Damages For Antitrust Violations, Etc
- § 187. Repealed
- § 188. Repealed
- § 189. Repealed
- § 190. Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly
- § 191. Repealed
- § 192. Contributions to Black Lung Benefit Trust
- § 193. Tertiary Injectants
- § 194. Treatment of Reforestation Expenditures
- § 194a. Contributions to Employer Liability Trusts
- § 195. Start-Up Expenditures
- § 196. Deduction For Certain Unused Business Credits
- § 197. Amortization of Goodwill and Certain Other Intangibles
- § 198. Expensing of Environmental Remediation Costs
- § 199. Income Attributable to Domestic Production Activities