
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC262]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
               Subchapter B--Computation of Taxable Income
 
                      PART IX--ITEMS NOT DEDUCTIBLE
 
Sec. 262. Personal, living, and family expenses


(a) General rule

    Except as otherwise expressly provided in this chapter, no deduction 
shall be allowed for personal, living, or family expenses.

(b) Treatment of certain phone expenses

    For purposes of subsection (a), in the case of an individual, any 
charge (including taxes thereon) for basic local telephone service with 
respect to the 1st telephone line provided to any residence of the 
taxpayer shall be treated as a personal expense.

(Aug. 16, 1954, ch. 736, 68A Stat. 76; Pub. L. 100-647, title V, 
Sec. 5073(a), Nov. 10, 1988, 102 Stat. 3682.)


                               Amendments

    1988--Pub. L. 100-647 amended section generally. Prior to amendment, 
section read as follows: ``Except as otherwise expressly provided in 
this chapter, no deduction shall be allowed for personal, living, or 
family expenses.''


                    Effective Date of 1988 Amendment

    Section 5073(b) of Pub. L. 100-647 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to taxable 
years beginning after December 31, 1988.''
