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  • Sec.  261. General rule for disallowance of deductions.
  • Sec.  262. Personal, living, and family expenses.
  • Sec.  263. Capital expenditures.
  • Sec.  263A. Capitalization and inclusion in inventory costs of certain expenses.
  • Sec.  264. Certain amounts paid in connection with insurance contracts.
  • Sec.  265. Expenses and interest relating to tax-exempt income.
  • Sec.  266. Carrying charges.
  • Sec.  267. Losses, expenses, and interest with respect to transactions between related taxpayers.
  • Sec.  268. Sale of land with unharvested crop.
  • Sec.  269. Acquisitions made to evade or avoid income tax.
  • Sec.  269A. Personal service corporations formed or availed of to avoid or evade income tax.
  • Sec.  269B. Stapled entities.
  • Sec.  270. Repealed.
  • Sec.  271. Debts owed by political parties, etc.
  • Sec.  272. Disposal of coal or domestic iron ore.
  • Sec.  273. Holders of life or terminable interest.
  • Sec.  274. Disallowance of certain entertainment, etc., expenses.
  • Sec.  275. Certain taxes.
  • Sec.  276. Certain indirect contributions to political parties.
  • Sec.  277. Deductions incurred by certain membership organizations in transactions with members.
  • Sec.  278. Repealed.
  • Sec.  279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation.
  • Sec.  280. Repealed.
  • Sec.  280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
  • Sec.  280B. Demolition of structures.
  • Sec.  280C. Certain expenses for which credits are allowable.
  • Sec.  280D. Repealed.
  • Sec.  280E. Expenditures in connection with the illegal sale of drugs.
  • Sec.  280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes.
  • Sec.  280G. Golden parachute payments.
  • Sec.  280H. Limitation on certain amounts paid to owner-employees by personal service corporations electing alternative taxable years.1

Footnote(s):

1 So in original. Does not conform to section catchline.

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(Last updated May 8, 2002)