FEDERAL · 26 U.S.C. · Chapter Subchapter B—Computation of Taxable Income
Allowance of deductions
26 U.S.C. § 211
This text of 26 U.S.C. § 211 (Allowance of deductions) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 U.S.C. § 211.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, §102(b)(3), 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.
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26 U.S.C. § 211, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/211.