---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptVI"
level: "part"
label: "Part VI"
heading: "Itemized Deductions for Individuals and Corporations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptVI"
sections_count: 48
---

# Part VI — Itemized Deductions for Individuals and Corporations

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

## Sections

- [§161. Allowance of deductions](/usc/26/161.md)
- [§162. Trade or business expenses](/usc/26/162.md)
- [§163. Interest](/usc/26/163.md)
- [§164. Taxes](/usc/26/164.md)
- [§165. Losses](/usc/26/165.md)
- [§166. Bad debts](/usc/26/166.md)
- [§167. Depreciation](/usc/26/167.md)
- [§168. Accelerated cost recovery system](/usc/26/168.md)
- [§169. Amortization of pollution control facilities](/usc/26/169.md)
- [§170. Charitable, etc., contributions and gifts](/usc/26/170.md)
- [§171. Amortizable bond premium](/usc/26/171.md)
- [§172. Net operating loss deduction](/usc/26/172.md)
- [§173. Circulation expenditures](/usc/26/173.md)
- [§174. Amortization of research and experimental expenditures](/usc/26/174.md)
- [§174A. Domestic research or experimental expenditures](/usc/26/174A.md)
- [§175. Soil and water conservation expenditures; endangered species recovery expenditures](/usc/26/175.md)
- [§176. Payments with respect to employees of certain foreign corporations](/usc/26/176.md)
- [§177. Repealed.](/usc/26/177.md)
- [§178. Amortization of cost of acquiring a lease](/usc/26/178.md)
- [§179. Election to expense certain depreciable business assets](/usc/26/179.md)
- [§179A. Repealed.](/usc/26/179A.md)
- [§179B. Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations](/usc/26/179B.md)
- [§179C. Election to expense certain refineries](/usc/26/179C.md)
- [§179D. Energy efficient commercial buildings deduction](/usc/26/179D.md)
- [§179E. Election to expense advanced mine safety equipment](/usc/26/179E.md)
- [§180. Expenditures by farmers for fertilizer, etc.](/usc/26/180.md)
- [§181. Treatment of certain qualified productions](/usc/26/181.md)
- [§182. Repealed.](/usc/26/182.md)
- [§183. Activities not engaged in for profit](/usc/26/183.md)
- [§184. Repealed.](/usc/26/184.md)
- [§185. Repealed.](/usc/26/185.md)
- [§186. Recoveries of damages for antitrust violations, etc.](/usc/26/186.md)
- [§187. Repealed.](/usc/26/187.md)
- [§188. Repealed.](/usc/26/188.md)
- [§189. Repealed.](/usc/26/189.md)
- [§190. Expenditures to remove architectural and transportation barriers to the handicapped and elderly](/usc/26/190.md)
- [§191. Repealed.](/usc/26/191.md)
- [§192. Contributions to black lung benefit trust](/usc/26/192.md)
- [§193. Tertiary injectants](/usc/26/193.md)
- [§194. Treatment of reforestation expenditures](/usc/26/194.md)
- [§194A. Contributions to employer liability trusts](/usc/26/194A.md)
- [§195. Start-up expenditures](/usc/26/195.md)
- [§196. Deduction for certain unused business credits](/usc/26/196.md)
- [§197. Amortization of goodwill and certain other intangibles](/usc/26/197.md)
- [§198. Expensing of environmental remediation costs](/usc/26/198.md)
- [§198A. Repealed.](/usc/26/198A.md)
- [§199. Repealed.](/usc/26/199.md)
- [§199A. Qualified business income](/usc/26/199A.md)