Part IX — Items Not Deductible
- §261 General rule for disallowance of deductions
- §262 Personal, living, and family expenses
- §263 Capital expenditures
- §263A Capitalization and inclusion in inventory costs of certain expenses
- §264 Certain amounts paid in connection with insurance contracts
- §265 Expenses and interest relating to tax-exempt income
- §266 Carrying charges
- §267 Losses, expenses, and interest with respect to transactions between related taxpayers
- §267A Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- §268 Sale of land with unharvested crop
- §269 Acquisitions made to evade or avoid income tax
- §269A Personal service corporations formed or availed of to avoid or evade income tax
- §269B Stapled entities
- §270 Repealed.
- §271 Debts owed by political parties, etc.
- §272 Disposal of coal or domestic iron ore
- §273 Holders of life or terminable interest
- §274 Disallowance of certain entertainment, etc., expenses
- §275 Certain taxes
- §276 Certain indirect contributions to political parties
- §277 Deductions incurred by certain membership organizations in transactions with members
- §278 Repealed.
- §279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- §280 Repealed.
- §280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- §280B Demolition of structures
- §280C Certain expenses for which credits are allowable
- §280D Repealed.
- §280E Expenditures in connection with the illegal sale of drugs
- §280F Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- §280G Golden parachute payments
- §280H Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years