26-U.S.C.-211

§211 – Allowance of Deductions

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part VII > Section 211

Details

• Reference: Section 211
• Legend: §211 – Allowance of Deductions
• USCode Year: 2013

Provision Content

In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).

(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, §102(b)(3), May 23, 1977, 91 Stat. 137.)

Amendments

1977—Pub. L. 95–30 substituted section 63 for section 63(a).

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-184 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-184, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-198 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-180 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-180, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-198A in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-198A, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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