---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptIX"
level: "part"
label: "Part IX"
heading: "Items Not Deductible"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptIX"
sections_count: 32
---

# Part IX — Items Not Deductible

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§261. General rule for disallowance of deductions](/usc/26/261.md)
- [§262. Personal, living, and family expenses](/usc/26/262.md)
- [§263. Capital expenditures](/usc/26/263.md)
- [§263A. Capitalization and inclusion in inventory costs of certain expenses](/usc/26/263A.md)
- [§264. Certain amounts paid in connection with insurance contracts](/usc/26/264.md)
- [§265. Expenses and interest relating to tax-exempt income](/usc/26/265.md)
- [§266. Carrying charges](/usc/26/266.md)
- [§267. Losses, expenses, and interest with respect to transactions between related taxpayers](/usc/26/267.md)
- [§267A. Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities](/usc/26/267A.md)
- [§268. Sale of land with unharvested crop](/usc/26/268.md)
- [§269. Acquisitions made to evade or avoid income tax](/usc/26/269.md)
- [§269A. Personal service corporations formed or availed of to avoid or evade income tax](/usc/26/269A.md)
- [§269B. Stapled entities](/usc/26/269B.md)
- [§270. Repealed.](/usc/26/270.md)
- [§271. Debts owed by political parties, etc.](/usc/26/271.md)
- [§272. Disposal of coal or domestic iron ore](/usc/26/272.md)
- [§273. Holders of life or terminable interest](/usc/26/273.md)
- [§274. Disallowance of certain entertainment, etc., expenses](/usc/26/274.md)
- [§275. Certain taxes](/usc/26/275.md)
- [§276. Certain indirect contributions to political parties](/usc/26/276.md)
- [§277. Deductions incurred by certain membership organizations in transactions with members](/usc/26/277.md)
- [§278. Repealed.](/usc/26/278.md)
- [§279. Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation](/usc/26/279.md)
- [§280. Repealed.](/usc/26/280.md)
- [§280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.](/usc/26/280A.md)
- [§280B. Demolition of structures](/usc/26/280B.md)
- [§280C. Certain expenses for which credits are allowable](/usc/26/280C.md)
- [§280D. Repealed.](/usc/26/280D.md)
- [§280E. Expenditures in connection with the illegal sale of drugs](/usc/26/280E.md)
- [§280F. Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes](/usc/26/280F.md)
- [§280G. Golden parachute payments](/usc/26/280G.md)
- [§280H. Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years](/usc/26/280H.md)