{"data":{"id":"us/26-u.s.c.-212","jurisdiction":"us","citation":"26 U.S.C. § 212","heading":"Expenses for production of income","body":"In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year—(1) for the production or collection of income; (2) for the management, conservation, or maintenance of property held for the production of income; or (3) in connection with the determination, collection, or refund of any tax.","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":"b97cb2d748e6d9641383f9e9b4709cd177909edb294cfdb6c44166092fcf7628","source_id":"us","stale":true,"prev":"us/26-u.s.c.-211","next":"us/26-u.s.c.-213"},"notice":"GroundRules: Original legal text. Not legal advice."}