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 Repealed.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 Repealed.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 Repealed.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 Repealed.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

Footnote(s):

1 Section 191 was repealed by Pub. L. 97-34 without corresponding amendment of part analysis.

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(Last updated May 8, 2002)