---
kind: "section"
citation: "26 U.S.C. § 261"
title: "26"
title_heading: "Internal Revenue Code"
number: "261"
heading: "General rule for disallowance of deductions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/261"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part IX — Items Not Deductible"
---

# §261. General rule for disallowance of deductions


In computing [taxable income](/usc/26/63.md?p=a) no deduction shall in any case be allowed in respect of the items specified in this part.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 76.)