United States Code
USC most recently checked for updates: Jun 09, 2023
Expenses for production of income
In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—
for the production or collection of income;
for the management, conservation, or maintenance of property held for the production of income; or
in connection with the determination, collection, or refund of any tax.
cite as: 26 USC 212