United States Code · Part
Part IX — Items Not Deductible
26 U.S.C. pt. ptIX
- § 261 General Rule For Disallowance Of Deductions
- § 262 Personal, Living, And Family Expenses
- § 263 Capital Expenditures
- § 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
- § 268 Sale Of Land With Unharvested Crop
- § 269 Acquisitions Made To Evade Or Avoid Income Tax
- § 270 Repealed.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 Members
- § 278 Repealed.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 Another Corporation
- § 280 Repealed. Pub. L. 99–514, Title Viii, § 803(b)(2)(a), Oct. 22, 1986, 100 Stat. 2355]
- § 263A Capitalization And Inclusion In Inventory Costs Of Certain Expenses
- § 267A Certain Related Party Amounts Paid Or Accrued In Hybrid Transactions Or With Hybrid Entities
- § 269A Personal Service Corporations Formed Or Availed Of To Avoid Or Evade Income Tax
- § 269B Stapled Entities
- § 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- § 280D Repealed. Pub. L. 100–418, Title I, § 1941(b)(4)(a), Aug. 23, 1988, 102 Stat. 1324]
- § 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