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 Repealed.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 Repealed.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 Repealed.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