FEDERAL · 26 U.S.C. · Chapter 1
Personal, living, and family expenses
Current through Pub. L. 119-102
(a)General rule
Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.
(b)Treatment of certain phone expenses
For purposes of subsection (a), in the case of an individual, any charge (including taxes thereon) for basic local telephone service with respect to the 1st telephone line provided to any residence of the taxpayer shall be treated as a personal expense.
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Related
United States v. Correll
389 U.S. 299 (Supreme Court, 1967)
Fausner v. Commissioner
413 U.S. 838 (Supreme Court, 1973)
Commissioner v. Bilder
369 U.S. 499 (Supreme Court, 1962)
Commissioner v. Stidger
386 U.S. 287 (Supreme Court, 1967)
John A. Grimes v. Commissioner of Internal Revenue
806 F.2d 1451 (Ninth Circuit, 1986)
Lucian T. Zell, II v. Commissioner of Internal Revenue
763 F.2d 1139 (Tenth Circuit, 1985)
William H. Reading and Beverly S. Reading v. Commissioner of Internal Revenue
614 F.2d 159 (Eighth Circuit, 1980)
Donald P. Kasun and Joyce J. Kasun v. United States
671 F.2d 1059 (Seventh Circuit, 1982)
Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue
490 F.2d 1249 (Sixth Circuit, 1974)
Martin Mayrath and Rose Mayrath v. Commissioner of Internal Revenue
357 F.2d 209 (Fifth Circuit, 1966)
Robert P. Groetzinger v. Commissioner of Internal Revenue
771 F.2d 269 (Seventh Circuit, 1985)
Commissioner of Internal Revenue v. Robert M. And Sally L. Bilder. Robert M. And Sally L. Bilder v. Commissioner of Internal Revenue
289 F.2d 291 (Third Circuit, 1961)
George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue
538 F.2d 833 (Ninth Circuit, 1976)
Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal Revenue
752 F.2d 337 (Eighth Circuit, 1985)
Soterios and Catharine Hantzis v. Commissioner of Internal Revenue
638 F.2d 248 (First Circuit, 1981)
Earl Curtis v. Commissioner of Internal Revenue
449 F.2d 225 (Fifth Circuit, 1971)
Dr. Bruce Holman Audrey B. Holman v. United States
728 F.2d 462 (Tenth Circuit, 1984)
Jacob Oppewal v. Commissioner of Internal Revenue
468 F.2d 1000 (First Circuit, 1972)
Cliff C. Wilson v. The United States
376 F.2d 280 (Court of Claims, 1967)
Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United States
778 F.2d 506 (Eighth Circuit, 1985)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 76; Pub. L. 100–647, title V, §5073(a), Nov. 10, 1988, 102 Stat. 3682.)
Editorial Notes
Editorial Notes
Amendments
1988—Pub. L. 100–647 amended section generally. Prior to amendment, section read as follows: "Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses."
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647, title V, §5073(b), Nov. 10, 1988, 102 Stat. 3682, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988."
Amendments
1988—Pub. L. 100–647 amended section generally. Prior to amendment, section read as follows: "Except as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses."
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647, title V, §5073(b), Nov. 10, 1988, 102 Stat. 3682, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988."