{"data":{"id":"us/26-u.s.c.-211","jurisdiction":"us","citation":"26 U.S.C. § 211","heading":"Allowance of deductions","body":"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).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"810d261490ca2ca095c33deecdee2c224548b7cab3165b477913654fd710946d","source_id":"us","stale":true,"prev":"us/26-u.s.c.-199a","next":"us/26-u.s.c.-212"},"notice":"GroundRules: Original legal text. Not legal advice."}