§261. General rule for disallowance of deductions — Inbound Citations

26 U.S.C. § 261

Cited by 2 provisions in release 119-102.

Citations to 26 U.S.C. § 261 as a whole

26 U.S.C. § 161

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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 (sec. 261 and following, relating to items not deductible).
26 U.S.C. § 211

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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).