{"data":{"id":"us/26-u.s.c.-261","jurisdiction":"us","citation":"26 U.S.C. § 261","heading":"General rule for disallowance of deductions","body":"In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.","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":"71c2eb4a3d629f3c173a3d9d6d2346f6b91ef5829750e6d1887fd4d88ed3bceb","source_id":"us","stale":true,"prev":"us/26-u.s.c.-250","next":"us/26-u.s.c.-262"},"notice":"GroundRules: Original legal text. Not legal advice."}