FEDERAL · 26 U.S.C. · Chapter 1
General rule for disallowance of deductions
Current through Pub. L. 119-102
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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26 U.S.C. § 261 (General rule for disallowance of deductions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 76.)