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Sec.
161. Allowance of deductions.
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Sec.
162. Trade or business expenses.
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Sec.
163. Interest.
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Sec.
164. Taxes.
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Sec.
165. Losses.
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Sec.
166. Bad debts.
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Sec.
167. Depreciation.
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Sec.
168. Accelerated cost recovery system.
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Sec.
169. Amortization of pollution control facilities.
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Sec.
170. Charitable, etc., contributions and gifts.
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Sec.
171. Amortizable bond premium.
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Sec.
172. Net operating loss deduction.
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Sec.
173. Circulation expenditures.
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Sec.
174. Research and experimental expenditures.
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Sec.
175. Soil and water conservation expenditures.
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Sec.
176. Payments with respect to employees of certain foreign corporations.
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Sec.
177. Repealed.
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Sec.
178. Amortization of cost of acquiring a lease.
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Sec.
179. Election to expense certain depreciable business assets.
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Sec.
179A. Deduction for clean-fuel vehicles and certain refueling property.
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Sec.
180. Expenditures by farmers for fertilizer, etc.
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Sec.
181, 182. Repealed.
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Sec.
183. Activities not engaged in for profit.
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Sec.
184, 185. Repealed.
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Sec.
186. Recoveries of damages for antitrust violations, etc.
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Sec.
187 to 189. Repealed.
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Sec.
190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly.
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Sec.
191. Amortization of certain rehabilitation expenditures for certified historic structures.1
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Sec.
192. Contributions to black lung benefit trust.
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Sec.
193. Tertiary injectants.
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Sec.
194. Amortization of reforestation expenditures.
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Sec.
194A. Contributions to employer liability trusts.
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Sec.
195. Start-up expenditures.
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Sec.
196. Deduction for certain unused business credits.
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Sec.
197. Amortization of goodwill and certain other intangibles.
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Sec.
198. Expensing of environmental remediation costs.
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