26-U.S.C.-266

§266 – Carrying Charges

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter B > Part IX > Section 266

Details

• Reference: Section 266
• Legend: §266 – Carrying Charges
• USCode Year: 2013

Provision Content

No deduction shall be allowed for amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Secretary, are chargeable to capital account with respect to property, if the taxpayer elects, in accordance with such regulations, to treat such taxes or charges as so chargeable.

(Aug. 16, 1954, ch. 736, 68A Stat. 78; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Amendments

1976—Pub. L. 94–455 struck out or his delegate after Secretary.

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.-263A in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-263A, 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.-264 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-264, 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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