Title 26Part

Part VI—Itemized Deductions for Individuals and Corporations

Contents

  1. § 161. Allowance of deductions
  2. § 162. Trade or business expenses
  3. § 163. Interest
  4. § 164. Taxes
  5. § 165. Losses
  6. § 166. Bad debts
  7. § 167. Depreciation
  8. § 168. Accelerated cost recovery system
  9. § 169. Amortization of pollution control facilities
  10. § 170. Charitable, etc., contributions and gifts
  11. § 171. Amortizable bond premium
  12. § 172. Net operating loss deduction
  13. § 173. Circulation expenditures
  14. § 174. Amortization of research and experimental expenditures
  15. § 175. Soil and water conservation expenditures; endangered species recovery expenditures
  16. § 176. Payments with respect to employees of certain foreign corporations
  17. [§177. Repealed. Pub. L. 99–514, title II, §241(a), Oct. 22, 1986, 100 Stat. 2181]
  18. § 178. Amortization of cost of acquiring a lease
  19. § 179. Election to expense certain depreciable business assets
  20. [§179A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
  21. § 179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
  22. § 179C. Election to expense certain refineries
  23. § 179D. Energy efficient commercial buildings deduction
  24. § 179E. Election to expense advanced mine safety equipment
  25. § 180. Expenditures by farmers for fertilizer, etc.
  26. § 181. Treatment of certain qualified film and television and live theatrical productions
  27. [§182. Repealed. Pub. L. 99–514, title IV, §402(a), Oct. 22, 1986, 100 Stat. 2221]
  28. § 183. Activities not engaged in for profit
  29. [§184. Repealed. Pub. L. 101–508, title XI, §11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
  30. [§185. Repealed. Pub. L. 99–514, title II, §242(a), Oct. 22, 1986, 100 Stat. 2181]
  31. § 186. Recoveries of damages for antitrust violations, etc.
  32. [§187. Repealed. Pub. L. 94–455, title XIX, §1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
  33. [§188. Repealed. Pub. L. 101–508, title XI, §11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
  34. [§189. Repealed. Pub. L. 99–514, title VIII, §803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
  35. § 190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly
  36. [§191. Repealed. Pub. L. 97–34, title II, §212(d)(1), Aug. 13, 1981, 95 Stat. 239]
  37. § 192. Contributions to black lung benefit trust
  38. § 193. Tertiary injectants
  39. § 194. Treatment of reforestation expenditures
  40. § 194A. Contributions to employer liability trusts
  41. § 195. Start-up expenditures
  42. § 196. Deduction for certain unused business credits
  43. § 197. Amortization of goodwill and certain other intangibles
  44. § 198. Expensing of environmental remediation costs
  45. [§198A. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
  46. [§199. Repealed. Pub. L. 115–97, title I, §13305(a), Dec. 22, 2017, 131 Stat. 2126]
  47. § 199A. Qualified business income