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United States Code
U.S. Code most recently checked for updates: Feb 19, 2025
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter B
Part IX
§ 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
§ 267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
§ 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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
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