---
kind: "section"
citation: "26 U.S.C. § 211"
title: "26"
title_heading: "Internal Revenue Code"
number: "211"
heading: "Allowance of deductions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/211"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part VII — Additional Itemized Deductions for Individuals"
---

# §211. Allowance of deductions


In computing [taxable income](/usc/26/63.md?p=a) under [section 63](/usc/26/63.md), there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX ([section 261](/usc/26/261.md) and following, relating to items not deductible).


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 69; Pub. L. 95–30, title I, § 102(b)(3), May 23, 1977, 91 Stat. 137.)

## Notes

### Editorial Notes

### Amendments

1977—Pub. L. 95–30 substituted “section 63” for “section 63(a)”.

### Statutory Notes and Related Subsidiaries

### 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.