US Codex

Notes

§190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly — Inbound Citations

26 U.S.C. § 190

Cited by 3 provisions in release 119-102.

Citations to 26 U.S.C. § 190 as a whole

26 U.S.C. § 263(a)(1)(E)

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(E) expenditures for removal of architectural and transportation barriers to the handicapped and elderly which the taxpayer elects to deduct under section 190,
26 U.S.C. § 1245(a)(2)(C)

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(C) Any deduction allowable under section 179, 179B, 179C, 179D, 179E, 181, 190, 193, or 194 shall be treated as if it were a deduction allowable for amortization.

Citations to §190(b)(3)

26 U.S.C. § 67(d)(1)

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(1) of a handicapped individual (as defined in section 190(b)(3)) for attendant care services at the individual’s place of employment and other expenses in connection with such place of employment which are necessary for such individual to be able to work, and