26-U.S.C.-261
§261 – General Rule For Disallowance of Deductions
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part IX > Section 261
Details
- Reference: Section 261
- Legend: §261 – General Rule For Disallowance of Deductions
- USCode Year: 2013
Provision Content
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)
U.S. Encyclopedia of Law Coverage
26-U.S.C.-142 in the Legal Encyclopedia: Income Taxes
In this entry about 26-U.S.C.-142, 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.-138 in the Legal Encyclopedia: Tax Liability
In this entry about 26-U.S.C.-138, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.
26-U.S.C.-140 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-140, 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.-139 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-139, 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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