Part VI — Itemized Deductions for Individuals and Corporations
- §161 Allowance of deductions
- §162 Trade or business expenses
- §163 Interest
- §164 Taxes
- §165 Losses
- §166 Bad debts
- §167 Depreciation
- §168 Accelerated cost recovery system
- §169 Amortization of pollution control facilities
- §170 Charitable, etc., contributions and gifts
- §171 Amortizable bond premium
- §172 Net operating loss deduction
- §173 Circulation expenditures
- §174 Amortization of research and experimental expenditures
- §174A Domestic research or experimental expenditures
- §175 Soil and water conservation expenditures; endangered species recovery expenditures
- §176 Payments with respect to employees of certain foreign corporations
- §177 Repealed.
- §178 Amortization of cost of acquiring a lease
- §179 Election to expense certain depreciable business assets
- §179A Repealed.
- §179B Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- §179C Election to expense certain refineries
- §179D Energy efficient commercial buildings deduction
- §179E Election to expense advanced mine safety equipment
- §180 Expenditures by farmers for fertilizer, etc.
- §181 Treatment of certain qualified productions
- §182 Repealed.
- §183 Activities not engaged in for profit
- §184 Repealed.
- §185 Repealed.
- §186 Recoveries of damages for antitrust violations, etc.
- §187 Repealed.
- §188 Repealed.
- §189 Repealed.
- §190 Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- §191 Repealed.
- §192 Contributions to black lung benefit trust
- §193 Tertiary injectants
- §194 Treatment of reforestation expenditures
- §194A Contributions to employer liability trusts
- §195 Start-up expenditures
- §196 Deduction for certain unused business credits
- §197 Amortization of goodwill and certain other intangibles
- §198 Expensing of environmental remediation costs
- §198A Repealed.
- §199 Repealed.
- §199A Qualified business income