US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 211: Allowance of deductions

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

In computing taxable income under section 63, there shall be allowed as deductions the items specified in this part, subject to the exceptions provided in part IX (section 261 and following, relating to items not deductible).

Collected 2026-09-10T05:58:25Z. Source file · JSON

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