CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter B— Computation of Taxable Income
PART IX— ITEMS NOT DEDUCTIBLE
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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…
- § 267A. Certain related party amounts paid or accrued in hybrid transactions or with…
- § 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 Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
- § 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…
- § 278. Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of…
- § 280. Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat.…
- § 280A. Disallowance of certain expenses in connection with business use of home,…
- § 280B. Demolition of structures
- § 280C. Certain expenses for which credits are allowable
- § 280D. Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat.…
- § 280E. Expenditures in connection with the illegal sale of drugs
- § 280F. Limitation on depreciation for luxury automobiles; limitation where certain…
- § 280G. Golden parachute payments
- § 280H. Limitation on certain amounts paid to employee-owners by personal service…
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