Statute · United States Code
26 U.S.C. § 211 — Allowance of deductions
26 U.S.C. § 211
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- general
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).
Citator
26 U.S.C. § 211 — Allowance of deductions is in force in the current edition of the Code, and nothing recorded condemns it.
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).