FEDERAL · 26 U.S.C. · Chapter Subchapter B—Computation of Taxable Income
General rule for disallowance of deductions
26 U.S.C. § 261
This text of 26 U.S.C. § 261 (General rule for disallowance 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.
Bluebook
26 U.S.C. § 261.
Text
In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)
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Bluebook (online)
26 U.S.C. § 261, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/261.