FEDERAL · 26 U.S.C. · Chapter 1
Allowance of deductions
Current through Pub. L. 119-102
In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (sec. 261 and following, relating to items not deductible).
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 161 (Allowance of deductions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Commissioner v. Idaho Power Co.
418 U.S. 1 (Supreme Court, 1974)
Paul Snyder and Helen J. Snyder v. United States
674 F.2d 1359 (Tenth Circuit, 1982)
Brown v. United States
890 F.2d 1329 (Fifth Circuit, 1989)
Road Materials, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Road Materials, Inc.
407 F.2d 1121 (Fourth Circuit, 1969)
United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and Wife
255 F.2d 370 (Tenth Circuit, 1958)
Commissioner of Internal Revenue v. Mildred Irene Siegel
250 F.2d 339 (Ninth Circuit, 1957)
E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal Revenue
215 F.2d 697 (Fifth Circuit, 1954)
Edward T. And Billie R. Pratt, William D. And Anita Pratt, Jack E. And Crystal A. Pratt v. Commissioner of Internal Revenue
550 F.2d 1023 (Fifth Circuit, 1977)
Encyclopaedia Britannica, Inc. v. Commissioner of Internal Revenue
685 F.2d 212 (Seventh Circuit, 1982)
Martin H. Fishman v. Commissioner of Internal Revenue
837 F.2d 309 (Seventh Circuit, 1988)
Stewart v. Commissioner of Internal Revenue
196 F.2d 397 (Fifth Circuit, 1952)
Nell W. Carson v. The United States
317 F.2d 370 (Court of Claims, 1963)
Rafal v. Flemming
171 F. Supp. 490 (E.D. Virginia, 1959)
Commissioner of Internal Revenue v. Grosvenor
85 F.2d 2 (Second Circuit, 1936)
Jones v. Whittington
194 F.2d 812 (Tenth Circuit, 1952)
Dominion Resources, Inc. v. United States
48 F. Supp. 2d 527 (E.D. Virginia, 1999)
Flato v. Commissioner of Internal Revenue
195 F.2d 580 (Fifth Circuit, 1952)
United States v. Cooke
228 F.2d 667 (Ninth Circuit, 1955)
Robison v. Montana Department of Revenue
2012 MT 145 (Montana Supreme Court, 2012)
Commissioner of Internal Revenue v. Goodan, and Six Other Cases
195 F.2d 498 (Ninth Circuit, 1952)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 45; Pub. L. 95–30, title I, §102(b)(1), May 23, 1977, 91 Stat. 137.)
Editorial Notes
Editorial Notes
Amendments
1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.
Amendments
1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".
Statutory Notes and Related Subsidiaries
Effective Date of 1977 Amendment
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.