Part IX – Items Not Deductible

Items Not Deductible

Pathway

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

Details

• Reference: Part IX
• Legend: Items Not Deductible
• USCode Year: 2013

Provision Content

Amendments

1996—Pub. L. 104–188, title I, §1704(t)(55), Aug. 20, 1996, 110 Stat. 1890, provided that section 11813(b)(13)(F) of Pub. L. 101–508 shall be applied as if tax appeared after investment in the material proposed to be stricken. See 1990 Amendment note below.

1990—Pub. L. 101–508, title XI, §11813(b)(13)(F), Nov. 5, 1990, 104 Stat. 1388–555, which directed the striking out of investment credit and in item 280F, was executed by striking out investment tax credit and after Limitation on. See 1996 Amendment note above.

1988—Pub. L. 100–418, title I, §1941(b)(4)(B), Aug. 23, 1988, 102 Stat. 1324, struck out item 280D Portion of chapter 45 taxes for which credit or refund is allowable under section 6429.

1987—Pub. L. 100–203, title X, §10206(c)(2), Dec. 22, 1987, 101 Stat. 1330–402, added item 280H.

1986—Pub. L. 99–514, title VIII, §803(c)(1), (3), Oct. 22, 1986, 100 Stat. 2356, added item 263A and struck out items 278 Capital expenditures incurred in planting and developing citrus and almond groves and 280 Certain expenditures incurred in production of films, books, records, or similar property.

1984—Pub. L. 98–369, div. A, title I, §§67(d)(1), 136(b), 179(c), title X, §1063(b)(2), July 18, 1984, 98 Stat. 587, 670, 718, 1047, added items 269B, 280F, and 280G, and struck out certain historic before structures in item 280B.

1983—Pub. L. 97–414, §4(b)(2)(B), Jan. 4, 1983, 96 Stat. 2056, substituted Certain expenses for which credits are allowable for Portion of wages for which credit is claimed under section 44B in item 280C.

1982—Pub. L. 97–248, title II, §250(b), title III, §351(b), Sept. 3, 1982, 96 Stat. 528, 640, added items 269A and 280E.

1980—Pub. L. 96–499, title XI, §1131(d)(2), Dec. 5, 1980, 94 Stat. 2693, added item 280D.

1977—Pub. L. 95–30, title II, §202(c)(2), May 23, 1977, 91 Stat. 147, added item 280C.

1976—Pub. L. 94–455, title II, §210(b), title VI, §601(b), title XXI, §2124(b)(2), Oct. 4, 1976, 90 Stat. 1544, 1572, 1918, added items 280, 280A, and 280B.

1971—Pub. L. 91–680, §1(c), Jan. 12, 1971, 84 Stat. 2064, inserted and almond after citrus in item 278.

1969—Pub. L. 91–172, title I, §121(b)(3)(B), title II, §§213(c)(2), 216(b), title IV, §411(b), Dec. 30, 1969, 83 Stat. 541, 572, 574, 608, struck out item 270 Limitation on deductions allowable to individuals in certain cases, and added items 277 to 279.

1966—Pub. L. 89–368, title III, §301(b), Mar. 15, 1966, 80 Stat. 67, added item 276.

1964—Pub. L. 88–272, title II, §§207(b)(3)(B), 227(b)(4), Feb. 26, 1964, 78 Stat. 42, 98, inserted or domestic iron ore in item 272, and added item 275.

1962—Pub. L. 87–834, §4(a)(2), Oct. 16, 1962, 76 Stat. 976, added item 274.

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.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 261 – General Rule For Disallowance of Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 262 – Personal, Living, and Family Expenses
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 263 – Capital Expenditures
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 263A – Capitalization and Inclusion In Inventory Costs of Certain Expenses
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 264 – Certain Amounts Paid In Connection With Insurance Contracts
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 265 – Expenses and Interest Relating to Tax-Exempt Income
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 266 – Carrying Charges
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 267 – Losses, Expenses, and Interest With Respect to Transactions Between Related Taxpayers
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 268 – Sale of Land With Unharvested Crop
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 269 – Acquisitions Made to Evade Or Avoid Income Tax
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 269A – Personal Service Corporations Formed Or Availed of to Avoid Or Evade Income Tax
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 269B – Stapled Entities
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 270 – [Repealed. Pub. L. 91-172, Title II, §213(B), Dec. 30, 1969, 83 Stat. 572]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 271 – Debts Owed By Political Parties, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 272 – Disposal of Coal Or Domestic Iron Ore
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 273 – Holders of Life Or Terminable Interest
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 274 – Disallowance of Certain Entertainment, Etc., Expenses
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 275 – Certain Taxes
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 276 – Certain Indirect Contributions to Political Parties
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 277 – Deductions Incurred By Certain Membership Organizations In Transactions With Members
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 278 – [Repealed. Pub. L. 99-514, Title VIII, §803(B)(6), Oct. 22, 1986, 100 Stat. 2356]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 279 – Interest On Indebtedness Incurred By Corporation to Acquire Stock Or Assets of Another Corporation
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280 – [Repealed. Pub. L. 99-514, Title VIII, §803(B)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280A – Disallowance of Certain Expenses In Connection With Business Use of Home, Rental of Vacation Homes, Etc
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280B – Demolition of Structures
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280C – Certain Expenses For Which Credits Are Allowable
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280D – [Repealed. Pub. L. 100-418, Title I, §1941(B)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280E – Expenditures In Connection With The Illegal Sale of Drugs
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280F – Limitation On Depreciation For Luxury Automobiles; Limitation Where Certain Property Used For Personal Purposes
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280G – Golden Parachute Payments
• Title 26/Subtitle A/Chapter 1/Subchapter B/Part IX/Section 280H – Limitation On Certain Amounts Paid to Employee-Owners By Personal Service Corporations Electing Alternative Taxable Years