26 USC tA - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

United States Code

U.S. Code most recently checked for updates: Oct 02, 2023

§ 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. Amortization of research and experimental expenditures

§ 175. Soil and water conservation expenditures; endangered species recovery 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 Repealed.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. Repealed.

§ 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations

§ 179C. Election to expense certain refineries

§ 179D. Energy efficient commercial buildings deduction

§ 179E. Election to expense advanced mine safety equipment

§ 180. Expenditures by farmers for fertilizer, etc.

§ 181. Treatment of certain qualified film and television and live theatrical 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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

[§ 198A. Repealed.

[§ 199. Repealed.

§ 199A. Qualified business income