United States Code · Part
Part VI — Itemized Deductions For Individuals And Corporations
26 U.S.C. pt. ptVI
- § 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- § 177 Repealed. Pub. L. 99–514, Title Ii, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
- § 178 Amortization Of Cost Of Acquiring A Lease
- § 179 Election To Expense Certain Depreciable Business Assets
- § 180 Expenditures By Farmers For Fertilizer, Etc.
- § 181 Treatment Of Certain Qualified Productions
- § 182 Repealed. Pub. L. 99–514, Title Iv, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
- § 183 Activities Not Engaged In For Profit
- § 184 Repealed. Pub. L. 101–508, Title Xi, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
- § 185 Repealed. Pub. L. 99–514, Title Ii, § 242(a), Oct. 22, 1986, 100 Stat. 2181]
- § 186 Recoveries Of Damages For Antitrust Violations, Etc.
- § 187 Repealed. Pub. L. 94–455, Title Xix, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
- § 188 Repealed. Pub. L. 101–508, Title Xi, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
- § 189 Repealed. Pub. L. 99–514, Title Viii, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
- § 190 Expenditures To Remove Architectural And Transportation Barriers To The Handicapped And Elderly
- § 191 Repealed. Pub. L. 97–34, Title Ii, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
- § 192 Contributions To Black Lung Benefit Trust
- § 193 Tertiary Injectants
- § 194 Treatment Of Reforestation Expenditures
- § 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
- § 199 Repealed. Pub. L. 115–97, Title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
- § 174A Domestic Research Or Experimental Expenditures
- § 179A Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(34)(a), Dec. 19, 2014, 128 Stat. 4042]
- § 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
- § 194A Contributions To Employer Liability Trusts
- § 198A Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
- § 199A Qualified Business Income