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U.S. Code most recently checked for updates: Oct 02, 2023
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter B
Part VI
§ 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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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 Repealed.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
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