Title 26Part

Part IX—Items Not Deductible

Contents

  1. § 261. General rule for disallowance of deductions
  2. § 262. Personal, living, and family expenses
  3. § 263. Capital expenditures
  4. § 263A. Capitalization and inclusion in inventory costs of certain expenses
  5. § 264. Certain amounts paid in connection with insurance contracts
  6. § 265. Expenses and interest relating to tax-exempt income
  7. § 266. Carrying charges
  8. § 267. Losses, expenses, and interest with respect to transactions between related taxpayers
  9. § 267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
  10. § 268. Sale of land with unharvested crop
  11. § 269. Acquisitions made to evade or avoid income tax
  12. § 269A. Personal service corporations formed or availed of to avoid or evade income tax
  13. § 269B. Stapled entities
  14. [§270. Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30, 1969, 83 Stat. 572]
  15. § 271. Debts owed by political parties, etc.
  16. § 272. Disposal of coal or domestic iron ore
  17. § 273. Holders of life or terminable interest
  18. § 274. Disallowance of certain entertainment, etc., expenses
  19. § 275. Certain taxes
  20. § 276. Certain indirect contributions to political parties
  21. § 277. Deductions incurred by certain membership organizations in transactions with members
  22. [§278. Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
  23. § 279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
  24. [§280. Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
  25. § 280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
  26. § 280B. Demolition of structures
  27. § 280C. Certain expenses for which credits are allowable
  28. [§280D. Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
  29. § 280E. Expenditures in connection with the illegal sale of drugs
  30. § 280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
  31. § 280G. Golden parachute payments
  32. § 280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years