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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 211. Allowance of Deductions
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 (section 261 and following, relating to items not deductible).
(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977, 91 Stat. 137.)
1977—Pub. L. 95–30 substituted "section 63" for "section 63(a)".
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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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 211. Allowance of Deductions," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed January 2, 2025, http://originalsources.com/Document.aspx?DocID=USDKXKS55ULJQBT.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 211. Allowance of Deductions." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 2 Jan. 2025. http://originalsources.com/Document.aspx?DocID=USDKXKS55ULJQBT.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 211. Allowance of Deductions' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 2 January 2025, from http://originalsources.com/Document.aspx?DocID=USDKXKS55ULJQBT.
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