§ 262 — Personal, Living, And Family Expenses

(a) Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses. (b) For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.