Additional Itemized Deductions for Individuals
§ 1.211-1 Allowance of deductions.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In computing taxable income under section 63(a), the deductions provided by sections 212, 213, 214, 215, 216, and 217 shall be allowed subject to the exceptions provided in Part IX, Subchapter B, Chapter 1 of the Code (section 261 and following, relating to items not deductible).
[T.D. 6796, 30 FR 1037, Feb. 2, 1965]
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