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- 26 U.S.C. § 179 · Election to expense certain depreciable business assets
- 26 U.S.C. § 179A · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
- 26 U.S.C. § 179B · Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- 26 U.S.C. § 179C · Election to expense certain refineries
- 26 U.S.C. § 179D · Energy efficient commercial buildings deduction
- 26 U.S.C. § 179E · Election to expense advanced mine safety equipment
- 26 U.S.C. § 180 · Expenditures by farmers for fertilizer, etc.
- 26 U.S.C. § 181 · Treatment of certain qualified productions
- 26 U.S.C. § 182 · [Repealed. Pub. L. 99–514, title IV, § 402(a), Oct. 22, 1986, 100 Stat. 2221]
- 26 U.S.C. § 183 · Activities not engaged in for profit
- 26 U.S.C. § 184 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]
- 26 U.S.C. § 185 · [Repealed. Pub. L. 99–514, title II, § 242(a), Oct. 22, 1986, 100 Stat. 2181]
- 26 U.S.C. § 186 · Recoveries of damages for antitrust violations, etc.
- 26 U.S.C. § 187 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769]
- 26 U.S.C. § 188 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(13), Nov. 5, 1990, 104 Stat. 1388–520]
- 26 U.S.C. § 189 · [Repealed. Pub. L. 99–514, title VIII, § 803(b)(1), Oct. 22, 1986, 100 Stat. 2355]
- 26 U.S.C. § 190 · Expenditures to remove architectural and transportation barriers to the handicapped and elderly
- 26 U.S.C. § 191 · [Repealed. Pub. L. 97–34, title II, § 212(d)(1), Aug. 13, 1981, 95 Stat. 239]
- 26 U.S.C. § 192 · Contributions to black lung benefit trust
- 26 U.S.C. § 193 · Tertiary injectants
- 26 U.S.C. § 194 · Treatment of reforestation expenditures
- 26 U.S.C. § 194A · Contributions to employer liability trusts
- 26 U.S.C. § 195 · Start-up expenditures
- 26 U.S.C. § 196 · Deduction for certain unused business credits
- 26 U.S.C. § 197 · Amortization of goodwill and certain other intangibles
- 26 U.S.C. § 198 · Expensing of environmental remediation costs
- 26 U.S.C. § 198A · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
- 26 U.S.C. § 199 · [Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
- 26 U.S.C. § 199A · Qualified business income
- 26 U.S.C. § 211 · Allowance of deductions
- 26 U.S.C. § 212 · Expenses for production of income
- 26 U.S.C. § 213 · Medical, dental, etc., expenses
- 26 U.S.C. § 214 · [Repealed. Pub. L. 94–455, title V, § 504(b)(1), Oct. 4, 1976, 90 Stat. 1565]
- 26 U.S.C. § 215 · [Repealed. Pub. L. 115–97, title I, § 11051(a), Dec. 22, 2017, 131 Stat. 2089]
- 26 U.S.C. § 216 · Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
- 26 U.S.C. § 217 · Moving expenses
- 26 U.S.C. § 218 · [Repealed. Pub. L. 95–600, title I, § 113(a)(1), Nov. 6, 1978, 92 Stat. 2778]
- 26 U.S.C. § 219 · Retirement savings
- 26 U.S.C. § 220 · Archer MSAs
- 26 U.S.C. § 221 · Interest on education loans
- 26 U.S.C. § 222 · [Repealed. Pub. L. 116–260, div. EE, title I, § 104(b)(1), Dec. 27, 2020, 134 Stat. 3041]
- 26 U.S.C. § 223 · Health savings accounts
- 26 U.S.C. § 224 · Qualified tips
- 26 U.S.C. § 225 · Qualified overtime compensation
- 26 U.S.C. § 226 · Cross reference
- 26 U.S.C. § 241 · Allowance of special deductions
- 26 U.S.C. § 242 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(33), Oct. 4, 1976, 90 Stat. 1769]
- 26 U.S.C. § 243 · Dividends received by corporations
- 26 U.S.C. § 244 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(41)(A), Dec. 19, 2014, 128 Stat. 4043]
- 26 U.S.C. § 245 · Dividends received from certain foreign corporations
- 26 U.S.C. § 245A · Deduction for foreign source-portion of dividends received by domestic corporations from specified 10-percent owned foreign corporations
- 26 U.S.C. § 246 · Rules applying to deductions for dividends received
- 26 U.S.C. § 246A · Dividends received deduction reduced where portfolio stock is debt financed
- 26 U.S.C. § 247 · Contributions to Alaska Native Settlement Trusts
- 26 U.S.C. § 248 · Organizational expenditures
- 26 U.S.C. § 249 · Limitation on deduction of bond premium on repurchase
- 26 U.S.C. § 250 · Foreign-derived deduction eligible income and net CFC tested income
- 26 U.S.C. § 261 · General rule for disallowance of deductions
- 26 U.S.C. § 262 · Personal, living, and family expenses
- 26 U.S.C. § 263 · Capital expenditures
- 26 U.S.C. § 263A · Capitalization and inclusion in inventory costs of certain expenses
- 26 U.S.C. § 264 · Certain amounts paid in connection with insurance contracts
- 26 U.S.C. § 265 · Expenses and interest relating to tax-exempt income
- 26 U.S.C. § 266 · Carrying charges
- 26 U.S.C. § 267 · Losses, expenses, and interest with respect to transactions between related taxpayers
- 26 U.S.C. § 267A · Certain related party amounts paid or accrued in hybrid transactions or with hybrid entities
- 26 U.S.C. § 268 · Sale of land with unharvested crop
- 26 U.S.C. § 269 · Acquisitions made to evade or avoid income tax
- 26 U.S.C. § 269A · Personal service corporations formed or availed of to avoid or evade income tax
- 26 U.S.C. § 269B · Stapled entities
- 26 U.S.C. § 270 · [Repealed. Pub. L. 91–172, title II, § 213(b), Dec. 30, 1969, 83 Stat. 572]
- 26 U.S.C. § 271 · Debts owed by political parties, etc.
- 26 U.S.C. § 272 · Disposal of coal or domestic iron ore
- 26 U.S.C. § 273 · Holders of life or terminable interest
- 26 U.S.C. § 274 · Disallowance of certain entertainment, etc., expenses
- 26 U.S.C. § 275 · Certain taxes
- 26 U.S.C. § 276 · Certain indirect contributions to political parties
- 26 U.S.C. § 277 · Deductions incurred by certain membership organizations in transactions with members
- 26 U.S.C. § 278 · [Repealed. Pub. L. 99–514, title VIII, § 803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
- 26 U.S.C. § 279 · Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation
- 26 U.S.C. § 280 · [Repealed. Pub. L. 99–514, title VIII, § 803(b)(2)(A), Oct. 22, 1986, 100 Stat. 2355]
- 26 U.S.C. § 280A · Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
- 26 U.S.C. § 280B · Demolition of structures
- 26 U.S.C. § 280C · Certain expenses for which credits are allowable
- 26 U.S.C. § 280D · [Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]
- 26 U.S.C. § 280E · Expenditures in connection with the illegal sale of drugs
- 26 U.S.C. § 280F · Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes
- 26 U.S.C. § 280G · Golden parachute payments
- 26 U.S.C. § 280H · Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- 26 U.S.C. § 281 · Terminal railroad corporations and their shareholders
- 26 U.S.C. § 291 · Special rules relating to corporate preference items
- 26 U.S.C. § 301 · Distributions of property
- 26 U.S.C. § 302 · Distributions in redemption of stock
- 26 U.S.C. § 303 · Distributions in redemption of stock to pay death taxes
- 26 U.S.C. § 304 · Redemption through use of related corporations
- 26 U.S.C. § 305 · Distributions of stock and stock rights
- 26 U.S.C. § 306 · Dispositions of certain stock
- 26 U.S.C. § 307 · Basis of stock and stock rights acquired in distributions
- 26 U.S.C. § 311 · Taxability of corporation on distribution
- 26 U.S.C. § 312 · Effect on earnings and profits