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Items Not Deductible

§ 1.261-1 General rule for disallowance of deductions.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

In computing taxable income, no deduction shall be allowed, except as otherwise expressly provided in Chapter 1 of the Code, in respect of any of the items specified in Part IX (section 262 and following), Subchapter B, Chapter 1 of the Code, and the regulations thereunder.

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▸Contents — 26 C.F.R. Part 1 — Income Taxes
26 C.F.R. Part 1 — Income Taxes

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